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GIFT 
NOV  18  »9f3 

The 

Milwaukee  Electric  Railway 

and  Light  Company 

Associated  and  Controlled  Companies 


/ 


"  •••  "  ■ 


Classification  of  Accounts 

FOR 

Electric  Railway  Companies — Railway 

Electric  Light  and  Power  Companies — Lighting 

Steam  Heat  Companies — Heating 

Gas  Companies — Gas 


In  Conformity  With  Uniform  Classification  of  Accounts 
Prescribed  by  the  Railroad  Commission  of  Wisconsin. 


ARRANGED   BY 

C.  N.  Duffy 

Comptroller 


In  Effect  January  1,  1910 


Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

Microsoft  Corporation 


http://www.archive.org/details/classificationofOOmilwrich 


The  Milwaukee  Electric  Ry,  &  Lt  Co, 

Associated  and  Controlled  Companies 


Classification  of  Accounts 

FOR 

ELECTRIC  RAILWAY  COMPANIES-RAILWAY 

ELECTRIC  LIGHT  AND  POWER  COMPANIES— LIGHTING 

STEAM  HEAT  COMPANIES— HEATING 

GAS  COMPANIES— GAS 


In  Conformity  With  Uniform  Classification  of  Accounts 
Prescribed  by  the  Railroad  Commission  of  Wisconsin 


Arranged  by 

C.    N.    DUFFY, 

Comptroller 


In  Effect  January  1,  1910 


f!>D4 


Issued  to 


W^5 


CONTENTS 

Page 

Special  Instructions      .  .     .     .......     .     .     .     2 

Schedule  of  Accounts        ........    v..  ...     7 

I.  Classification  of  Operating  Expense  Accounts. 

Railway — Lighting — Heating — Gas  Departments,  Grouped 

Accounts         -  .     .     9 

Railway    Department — Direct    Charges        10 

Lighting   Department — Direct   Charges 13 

Heating  Department — Direct  Charges 15 

Gas   Department — Direct  Charges       16 

Lighting — Heating — Gas  Departments,  Common  Charges     19 
Railway — Lighting — Heating — Gas   Departments   Common 
Charges 20 

II.  Classification  of  Apportionment  Accounts. 

Power       Accounts,       Railway — Lighting — Heating       Depart- 
ments      21 

Special   Accounts,   Railway — Lighting — Heating — Gas   De- 
partments       26 

Residual  Stock  Expense  Accounts,  Gas  Department  ...  35 

III.  Classification  of  Capital  Expenditure  Accounts. 

(Work  Order  Charges) 
(Construction    and    Equipment,    Additions    and    Betterments, 
Intangible    Capital    Expenditures    Charged    to    Property   and 
Plant.) 

Raiway    Department 38 

Lighting    Department 40 

Heating  Department 42 

Gas  Department 43 

IV.  Classification    of    Reserve    Fund    Expenditure    Accounts 

(Work  Order  Charges) 

(Reconstruction.  Re-equipment,  Betterments,  Uncurrent  and 
Extraordinary  Expenditures  Charged  Against  "Maintenance" 
and   "Depreciation"    Reserve   Funds.) 

Railway   Department        45 

Lighting  Department *  ....  46 

Heating    Department        47 

Gas  Department 48 

V.  Classification      of  I*eserv2     Fund     Expenditure    Accounts 

(Direct  Reserve  Charges) 

(Reserve     Fund     Expenditures     Charged     Against     Reserve 
Funds      Other     Than      "Maintenance"      and      "Depreciation" 
Reserve  Funds.) 

Railway   Department       49 

Lighting    Department 49 

Heating   Department        49 

Gas    Department 49 

VI.  Clacsification  of  Stock  Accounts  (Material  and  Supplies.) 

Railway    Department        50 

Lighting    Department 52 

Heating    Department        54 

Gas    Department 56 

VII.  Classification  of  Income  Accounts. 

Railway   Department 58 

Lighting    Department 59 

Heating    Department        60 

Gas    Department 61 

VIII.  Clasiiiication,  of  General  Ledger  Accounts. 

Railway   Department 62 

Lighting    Department 65 

Heating   Department       68 

Gas    Department 71 

Text  Covering  Instructions  Regarding  Charges  and  Credits. 

Operating   Expense   Accounts 74 

Power    Accounts         .     .  ^^  «»^w  e-, 128 


Report  Forms.  '  g  ?4  ft  2  ^ 

Condensed   Income  Account       .     .     . 


155 

Condensed  Balance  Sheet 156 

Statistics 157 


SPECIAL  INSTRUCTIONS. 

General. 

The  accounts  of  this  Classification  have  been  arranged 
to  meet  the  requirements  and  cover  the  conditions  of  The 
Milwaukee  Electric  Railway  and  Light  Company,  its  asso- 
ciated and  controlled  Companies,  and  the  diversified  bus- 
iness of  said  Companies,  in  conformity  with  the  Uniform 
Classification  of  Accounts  prescribed  by  the  Railroad  Com- 
mission  of   Wisconsin. 

The  accounts  may  be  rearranged  or  subdivided  to  any  ex- 
tent desired  or  required  for  special  conditions  or  purposes,  pro- 
vided, as  laid  down  by  the  Railroad  Commission  of  Wisconsin, 
they  are  not  rearranged  or  subdivided  in  a  manner  that  will 
interfere  with  the  integrity  of  the  general  scheme,  or  change 
the  basis  of  the  charges  or  credits  of  any  account,  as  this 
would  absolutely  destroy  the  purpose  and  value  of  the  uni- 
form classifications  prescribed  by  the  Commission. 

Accounts  subdivided  in  conformity  with  these  require- 
ments of  the  Commission  must  be  designated  by  separate 
subsidiary  accounts,  have  proper  and  comprehensive  titles, 
and  be  numbered  and  lettered  to  correspond  with  the  pri- 
mary account  numbers  prescribed  in  this  Classification. 

Operating  Expense  Accounts. 

Operating  Expense  Accounts  should  include  charges  in- 
cident to  the  general  conduct  of  the  business,  including 
charges  credited  to  reserve  funds  designated  as  "Reserve 
Credits,"  against  which  actual  expenditures  made  are  to  be 
charged;  current  ordinary  maintenance  charges,  as  distinct 
from  uncurrent  and  extraordinary  maintenance  charges, 
properly  chargeable  to  "Reserve  Fund  Expenditure  Ac- 
counts (Work  Order  Charges),"  or  additions  and  better- 
ments, tangible  and  intangible  captial  expenditure  charges, 
properly  chargeable  to  "Capital  Expenditure  Accounts 
(Work   Order  Charges)." 

All  Companies  must  use  all  of  the  primary  accounts  pre- 
scribed by  this  Classification  grouped  under  Operating  Ex- 
pense Accounts. 

Refer  to  text  covering  instructions  regarding  charges 
and  credits  to  Operating  Expense  Accounts  for  guidance 
in  making  charges  and  credits. 

Power  Accounts. 

Power  Accounts  include  the  cost  of  electric  current  gen- 
erated, the  cost  of  electric  current  purchased,  the  cost  of 
transformation  and  storage  of  same,  including  steam  gen- 
eration and  power  gas  production,  incident  to  the  genera- 
tion   of   electric   current.     The   cost   of   the    electric    current 


generated  or  purchased,  including  transformation  and 
storage,  the  cost  of  the  steam  generated,  or  the  cost  of  the 
power  gas  produced  is  to  be  transferred  from  the  Power 
Accounts  to  the  proper  accounts  chargeable,  based  upon 
the  use  made  of  the  electric  current,  steam  or  power  gas. 

All  Companies  must  use  all  of  the  primary  accounts  pre- 
scribed by  this  Classification  grouped  under  Power  Ac- 
counts. 

Refer    to    text    covering    instructions    regarding    charges 
and    credits    to    Power    Accounts    for    guidance    in    making 
charges  and  credits. 
Special  Accounts. 

Special  Accounts,  defined  as  apportionment  accounts, 
otherwise  known  as  clearing  accounts,  are  to  carry  certain 
expenses  which  it  is  desirable  or  necessary  to  assemble  for 
the  purpose  of  determining  the  cost  of  certain  items  and 
for  the  purpose  of  distributing  and  charging  said  cost  to 
the  proper  accounts  chargeable,  proportionately  on  a  correct 
and  proper  basis. 

The  Classification  of  Special  Accounts  as  drawn  is  in- 
tended to  cover  broadly  the  requirements  of  The  Milwaukee 
Electric  Railway  and  Light  Company,  and  specifically  any 
of  its  associated  or  controlled  Companies.  Associated  and 
controlled  Companies  will  use  only  such  Special  Accounts 
as  may  be  found  necessar"-  or  desirable  to  cover  their  specif- 
ic conditions  or  purposes,  except  as  to  the  Special  Account 
"A-Fuel  Stock  Expense,"  which  must  be  made  use  of  by  all 
Companies,  as  this  account  is  prescribed  in  the  Uniform 
Classification  of  Accounts  of  the  Railroad  Commission  of 
Wisconsin. 

Associated  and  controlled  Companies  could  use  such  other 
Special  Accounts  included  in  the  Classification  of  Special 
Accounts.,  as  would  be  applicable  to  their  business,  group- 
ing the  charges  under  the  respective  main  accounts  as  per 
Classification,  without  using  the  detail  accounts  prescribed, 
in  the  event  that  the  use  of  the  detail  accounts  would  prove 
unnecessary  or  undesirable. 

For  guidance  in  making  charges  and  credits  refer  to  Class- 
ification of  Special  Accounts. 

Residual  Stock  Expense  Accounts. 

All  Companies  operating  Gas  Departments  are  to  use 
Residual  Stock  Expense  Accounts  to  cover  all  expenses  in- 
curred in  connection  with  the  preparation  of  residuals  or 
by-products  for  commercial  use,  the  expenses  of  their  handl- 
ing, sale  or  delivery. 

All  Companies  operating  Gas  Departments  must  keep 
Residual  Stock  Expense  Accounts,  as  these  accounts  are 
prescribed  in  the  Uniform  Classification  of  Accounts  of  the 
Railroad  Commission  of  Wisconsin. 

Companies  operating  Gas  Departments  can  use  Residual 
Stock  Expense  Accounts,  grouping  the  charges  under  the 
respective  main  accounts  as  per  Classification,  without  us- 


r  ing  the  detail  accounts  prescribed,  in  the  event  that  the  use 
of  the  detail  accounts  would  prove  unnecessary  or  undesir- 
able.' 

For  guidance  in  making  charges  and  credits  refer  to 
Classification  of  Residual  Stock  Expense  Acounts. 

Capital  Expenditure  Accounts  (Work  Order  Charges). 

Capital  Expenditure  Accounts  (Work,  Order  Charges) 
should  include  charges  constituting  expenditures  for  con- 
struction and  equipment,  additions  and  betterments,  includ- 
ing intangible  capital  expenditures,  properly  chargeable  to 
"Property  and   Plant." 

These  charges  are  to  be  carried  on  Work  Orders,  either 
through  a  specific  Work  Org'er  for  each  charge,  or  a  general 
Work  Order  issued  to  cover  certain  general  charges  pro- 
perly chargeable  to  Capital  Expenditure  Accounts  (Work 
Order  Charges.) 

Companies  can  use  Capital  Expenditure  Accounts  (Work 
Order  Charges),  grouping  the  charges  under  the  respective 
main  accounts,  as  alphabetically  arranged  in  the  Classifica- 
tion, without  using  the  detail  accounts,  as  numbered  in  the 
Classification,  in  the  event  that  the  use  of  the  detail  ac- 
counts would  prove  unnecessary  or  undesirable. 

For  guidance  in  making  charges  and  credits  to  Capital 
Expenditure  Accounts  (Work  Order  Charges)  refer  to 
Classification  of  Capital  Expenditure  Accounts  (Work 
Order  Charges)  and  text  covering  instructions  as  laid  down 
in  the'  Uniform  Classification  of  Accounts  prescribed  by 
the    Railroad    Commission    of   Wisconsin. 

Reserve  Fund  Expenditure  Accounts  (Work  Order  Charges). 

Reserve.  Fund  Expenditure  Accounts  (Work  Order 
Charges)  should  include  charges  constituting .  expenditures 
for  reconstruction,  re-equipment,  betterments,  uncurrent 
and  extraordinary  expenditures,  properly  chargeable  against 
"Maintenance"  and  "Depreciation"  Reserve  Funds,  as  dis- 
tinct from  construction  and  equipment,  additions  and  better- 
ments, and  intangible  capital'  expenditures  properly  charge- 
able to  "Capital  Expenditure  Accounts  (Work  Order 
Charges),"  or  current  ordinary  maintenance  charges  proper- 
ly chargeable  to  "Operating   Expense  Accounts." 

These  charges  are  to  be  carried  on  Work  Orders,  either 
through  a  specific  Work  Order  for  each  charge,  or  a  General 
Work  Order  issued  to  cover  certain  general  charges  proper- 
'ly    chargeable    against    "Maintenance"    and    "Depreciation" 

Reserve  Funds. 

Companies  can  use  Reserve  Fund  Expenditure  Accounts 
(Work  Order  Charges),  grouping  the  charges  under  the  res- 
pective main  accounts,  as  alphabetically  arranged  in  the 
Classification,  without  using  the  detail  accounts,  as  numbered 
in  the  Classification,  in  the  event  that  the  use  of  the  detail 
accounts  would,  proye  unnecessary  or  undesirable. 

For  guidance  in  "making  charges  and  credits  to  Reserve 
Fund   Expenditure  Accounts    (Work  Order  Charges)   refer 


to  Classification  of  Reserve  Fund  Expenditure  Accounts 
(Work  Order  Charges)  and  text  covering  instructions  as 
laid  down  in  the  Uniform  Classification  of  Acounts  pre- 
scribed by  thi  Railroad  Commission  of  Wisconsin. 

Reserve  Fund  Expenditure  Accounts  (Direct  Reserve  Charges.) 
Reserve  Fund  Expenditure  Accounts  (Direct  Reserve 
Charges)  should  include  charges  for  expenditures  incident 
to  the  general  conduct  of  the  business,  ordinarily  charge- 
able in  Operating  Expense  Accounts,  but  properly  charge- 
able to  Reserve  Fund  Expenditure  Accounts  (Direct  Re- 
serve Charges)  prescribed  in  this  Classification  of  Ac- 
counts, for  the  reason  that  Operating  Expense  Accounts 
were  charged  when  the  Reserve  Fund  Accounts  were  cred- 
ited. 

These  charges  are  to  be  made  direct  to  the  proper  Re- 
serve Fund  Expenditure  Accounts  (Direct  Reserve  Charges) 
and  not  through  Work  Orders,  unless  in  a  special  case  where 
a  Work  Order  might  be  drawn  to  cover  a  specific  charge. 

All  Companies  must  use  all  of  the  primary  accounts  pre- 
scribed by  this  Classification  grouped  under  Reserve  Fund 
Expenditure   Accounts    (Direct   Reserve   Charges). 

For  guidance  in  making  charges  and  credits  to  Reserve 
Fund  Expenditure  Accounts  (Direct  Reserve  Charges)  refer 
to  Classification  of  Reserve  Fund  Expenditure  Accounts 
(Direct  Reserve  Charges)  and  text  covering  instructions 
as  laid  down  in  the  Uniform  Classification  of  Accounts  pre- 
scribed by  the  Railroad  Commission  of  Wisconsin. 

Stock  Accounts  (Material  and  Supplies). 

Stock  Accounts  (Material  and  Supplies)  should  carry  all 
material  and  supplies  carried  in  Stock  Accounts. 
All  Companies  must  use  all  of  the  primary  accounts  pre- 
scribed by  this  Classification  grouped  under  Stock  Accounts 
(Material  and  Supplies). 

For  guidance  in  making  charges  and  credits  to  Stock  Ac- 
counts (Material  and  Supplies)  refer  to  Classification  of 
Stock  Accounts  (Material  and  Supplies)  and  text  covering 
instructions  as  laid  down  in  the  Uniform  Classification  of  Ac- 
counts prescribed  by  the  Railroad  Commission  of  Wiscon- 
sin. 

Income  Accounts 

All  Companies  must  use  all  of  the  primary  accounts  pre- 
scribed by  this  Classification  grouped  under  Income  Ac- 
counts. 

For  guidance  in  making  charges  and  credits  to  Income 
Accounts  refer  to  Classification  of  Income  Accounts  and 
text  covering  instructions  as  laid  down  in  the  Uniform  Class- 
ification of  Accounts  prescribed  by  the  Railroad  Commiss- 
ion of  Wisconsin. 

General  Ledger  Accounts. 

All  Companies  must  use  all  of  the  primary  accounts  pre- 
scribed by  this  Classification  grouped  under  General  Ledger 
Accounts. 


For  guidance  in  making  charges  and  credits  to  General 
Ledger  Accounts  refer  to  Classification  of  General  Ledger 
Accounts  and  text  covering  instructions  as  laid  down  in  the 
Uniform  Classification  of  Accounts  prescribed  by  the  Rail- 
road Commission  of  Wisconsin. 
Work  Orders. 

All  Companies  should  issue  Work  Orders  to  cover  spec- 
ifically charges  to  Capital  Expenditure  Accounts  (Work 
Order  Charges)  or  Reserve  Fund  Expenditure  Accounts 
(Work  Order  Charges),  unless  such  charges  are  covered  by 
"General  Work  Orders"  issued  to  cover  certain  charges 
properly  chargeable  to  Capital  Expenditure  Accounts 
(Work  Order  Charges)  or  Reserve  Fund  Expenditure  Ac- 
counts (Work  Order  Charges)*. 

Departmental  Heads  should  first  draw  a  "Recommenda- 
tion and  Authority  for  Work  Order"  (T.  M.  E.  R.  &  L. 
Co.  Form  1555),  describe  the  work  to  be  done,  the  reason 
for  doing  it,  the  estimated  cost  of  same  in  detail,  then  pass 
same  to  Accounting  Department  for  the  proper  distribu 
tion  and  charge,  to  be  in  turn  passed  to  the  properly  auth- 
orized official  for  approval,  and  then  returned  to  the  Ac- 
counting Department  for  the  issuing  of  the  Work   Order. 


SCHEDULE  OF  ACCOUNTS 

1.    OPERATING  EXPENSE  ACCOUNTS 
Numbers  Titles  Accounts 

1-  100     Railway  Department-Direct  Charges  82 

101-  200     Lighting  Department-Direct   Charges  32 

201-  300     Heating  Department-Direct  Charges  17 

301-  400     Gas  Department-Direct  Charges  72 
501-600    Railway- Lighting-Heating-Gas  Departments, 

Charges  6 
501-  600     Railway-Lighting-Heating-Gas      Departments 

Common  Charges  26 

235 
11.    APPORTIONMENT  ACCOUNTS 
Numbers  Titles  Accounts 

601-  800    Power  Accounts,  Railway-Lighting-Heating  De- 
partments 115 
801-1000     Special  Accounts,  Rail way-Ligh ting-Heating- Gas 

Departments  106 

1001-1100     Residual    Stock    Expense    Accounts,    Gas    De- 
partment 45 

266 


SCHEDULE  OF  ACCOUNTS— Continued 

CAPITAL  EXPENDITURE  ACCOUNTS-RESERVE  FUND 
EXPENDITURE  ACCOUNTS-STOCK  ACCOUNTS-IN- 
COME ACCOUNTS-GENERAL  LEDGER  AC- 
COUNTS-WORK ORDERS 
Numbers  Titles  Accounts 

III.     Capital   Expenditure   Accounts    (Work   Order   Charges) 
1101-1200     Railway  Department  72 

1201-1300     Lighting  Department  61 

1301-1400     Heating  Department  19 

1401-1500     Gas   Department  48 

200 
IV.  Reserve  Fund  Expenditure  Accounts  (Work  Order  Charges) 

1501-1600     Railway  Department  18 

1601-1700     Lighting  Department  •  .    17 

1701-1800     Heating  Department  12 

1801-1900     Gas  Department  16 

63 

V.     Reserve  Fund  Expenditure  Accounts  (Direct  Reserve 
Charges^ 

1901-2000     Railway  Department  8 

2001-2100     Lighting  Department  8 

2101-2200     Heating  Department  8 

2201-2300     Gas  Department  8 

32 

VI.     Stock  Accounts  (Material  and  Supplies) 

2301-2400     Railway  Department  14 

2401-2500     Lighting  Department  15 

2501-2600     Heating  Department  ,  13 

2601-2700     Gas  Department  21 

63 
VII.     Income  Accounts 
2701-2800     Railway   Department  29 

2801-2900     Lighting  Department  19 

2901-3000     Heating  Department  11 

3001-3100     Gas  Department  20 

79 
VIII.    General  Ledger  Accounts 

3101-3200     Railway  Department  84 

3201-3300     Lighting  Department  87 

3301-3400     Heating  Department  87 

3401-3500     Gas  Department  87 

~345 
IX.    Work  Orders 
5001-  Railway-Lighting-Heating-Gas  Departments 

Grand   Total   of   Accounts,   Railway-Lighting-Heating-Gas 

Departments  1,283 


CLASSIFICATION  OF  OPERATING  EXPENSE 
ACCOUNTS. 

(GROUPED  ACCOUNTS). 
RAILWAY  DEPARTMENT 


Text  Page 


I. 

Way  and  Structures 

76-84 

II. 

Equipment 

84-87 

III. 

Traffic-Power-Transportation 

88-92 

IV. 

General 

121-123 

V. 

Undistributed 

123-125 

*  VI. 

Fixed    (Maintenance-Depreciation-Contingencies 
Lighting  Department 

,-Taxes) 
125-126 

I, 

Superintendence-Power-Transmission 

93-94 

II. 

Distribution 

94-98 

III. 

Consumption 

98-99 

IV. 

Commercial 

119-120 

V. 

General 

121-123 

VI. 

Undistributed 

123-125 

•VII. 

Fixed     (Maintenance-Depreciation-Contingencies 
Heating  Department 

;-Taxes) 
125-126 

I. 

Superintendence-Steam-Distribution 

100-102 

II. 

Commercial 

119-120 

III. 

General 

121-123 

IV. 

Undistributed 

123-125 

*    V. 

Fixed    (Maintenance-Depreciation-Contingencies- 
Gas  Department 

Taxes) 
125-126 

I. 

Production                                                           103-112-1 

II. 

Distribution 

113-116 

III. 

Municipal  Contract  Lighting 

116-117 

IV. 

Commercial 

119-120 

V. 

General 

121-123 

VI. 

Undistributed 

123-125 

♦VII. 

Fixed    (Maintenance-Dep:  eciation-Contingencies 

;-Taxes) 

125-126 

*  Reserve   Credits — Charges  in   Operating   Expense   Ac- 
counts credited  to  Reserve  Funds. 


CLASSIFICATION   OF  OPERATING  EXPENSE 

ACCOUNTS. 

RAILWAY  DEPARTMENT,  ACCOUNTS  NUMBERED  1-100. 

(DIRECT  CHARGES). 
Way  and  Structures-34  Accounts,  Nos.  1-40.  Text  Page 

1  Superintendence  of  Way  and  Structures.  76 

2  Ballast  (Material  Only).  76 

3  Ties   (Material   Only).  7? 

4  Rails   (Material  Only).  fi 

5  Rail  Fastenings  and  Joints  (Material  Only).  ;-     77 

6  Special  Work  (Material  Only).  77 

7  Roadway  and  Track  Labor.  78 

8  Maintenance  of  Paving  (Labor).  78 

9  Maintenance  of  Paving  (Sundries).  ,     78 

10  Roadway  and  Track  Tools.  ■  78 

11  Miscellaneous  Roadway  and  Track  Expenses.  78 

12  Cleaning  and  Sanding-  Tracks.  .    78 

13  Removal  of  Snow,  Ice  and  Sand  from  Tracks.  79 

14  Maintenance  of  Tunnels,  Bridges,  Trestles,  Culverts,  Sub- 
ways   (Labor).  79 

15  Maintenance  of  Tunnels,  Bridges,  Trestles,  Culverts,  Sub- 

ways   (Sundries).  79 

16  Maintenance  of  Crossings.  Fences.  Cattle  Guards,  Signs. 

80 

17  Improvement  of  Right  of  Way.  80 

18  Maintenance  of  Telephone  and  Signal  System   (Labor). 

80 

19  Maintenance    of    Telephone    and    Signal    System.    (Sund- 

ries). 80 

20  Miscellaneous  Way  Expenses.  81 

21  Maintenance  of  Overhead  Transmission  System  (Labor). 

81 

22  Maintenance    of   Overhead   Transmission    System    (Sund- 

ries). 81 

23  Maintenance      of     Underground      Transmission      System 

(Labor).  81 

24  Maintenance  of  Underground  Transmission  System  (Sun- 

dries). 81 

25  Maintenance   of  Overhead   Distribution   System    (Labor). 

82 

26  Maintenance    of    Overhead    Distribution    System    (Sund- 

ries). 82 

27  Maintenance   of   Underground    Distribution   System    (La 

bor).  «2 

28  Maintenance  of  Underground   Distribution  System   (Sun- 

dries). 82 

29  Miscellaneous  Electric  Line  Expenses.  82 

30  Maintenance  of  Buildings,  Fixtures  and  Grounds  "Way." 

83 

31  Maintenance  of  Buildings,  Fixtures  and  Grounds  "Shop." 

83 

10 


Text  Page 

32  Maintenance    of    Buildinsrs,    Fixtures    and    Grounds    "Car 

House."  83 

33  Maintenance  of  Docks  and  Wharves.  83 

34  Maintenance    of    Miscellaneous    Buildings,    Fixtures    and 

Grounds.  83 

35  83 

36  83 

37  84 

38  84 

39  84 

40  84 


Equipment — 23  Accounts,  tyos.  41-70. 

41  Superintendence   of   Equipment.  84 

42  Maintenance    of    Revenue    Passenger    and    Combination 

Cars-Trucks   (Labor).  84 

43  Maintenance    of    Revenue    Passenger    and    Combination 

Cars-Trucks  (Sundries).  >  84 

44  Maintenance    of    Revenue    Passenger    and    Combination 

Cars-Bodies  (Labor).  84 

45  Maintenance    of    Revenue    Passenger    and    Combination 

Cars-Bodies   (Sundries).  84 

46  Maintenance    of    Revenue    Passenger    and     Combination 

Cars-Painting  and  Varnishing   (Labor).  _  84 

47  Maintenance    of    Revenue    Passenger    and    Combination 

Cars-Painting  and  Varnishing  (Sundries).  84 

48  Maintenance  of  Revenue  Freight.  Express  and  Mail  Cars 

(Labor).  85 

49  Maintenance  of  Revenue  Freight.  Express  and  Mail  Cars 

(Sundries).  85 

50.    Maintenance  of  Revenue  Locomotives  (Labor).  85 

51  Maintenance  of  Revenue  Locomotives   (Sundries).  85 

52  Maintenance    of    Electric    Equipment    of    Revenue  Cars 

(Labor).  86 

53  Maintenance    of    Electric    Equipment    of    Revenue    Cars 

(Sundries).  86 

54  Maintenance  of  Electric  Equipment  of  Revenue  Locomo- 

times  (Labor).  86 

55  Maintenance  of  Electric  Equipment  of  Revenue  Locomo- 

tives (Sundries).  86 

*56     Maintenance  of  Utility  Equipment-Railway   (Labor).     86 

*  57     Maintenance  of  Utility  Equipment-Railway  (Sundries). 86 

*  58     Maintenance  of  Electric  Equipment  of  Utility  Equipment 

Railway  (Labor).  86 

*  59     Maintenance  of  Electric  Equipment  of  Utility  Equipment- 

Railway  (Sundries).  86 

60  Shop  Machinery  and  Tools  (Labor).  87 

61  Shop  Machinery  and  Tools  (Sundries).  87 

62  Shop  Expenses.  87 

63  Miscellaneous    Equipment    Expenses.  87 


,  Text  Page 

64  87 

65  87 

66  87 

67  87 

68  87 

69  87 

70  87 
*  Utility  equipment  operated  by  "Transportation  Depart- 
ment." designated  as  "Utility  Equipment-Railway,"  operation 
and  maintenance  of  which  is  carried  in  "Operating  Expense  Ac- 
counts," to  distinguish  same  from  utility  equipment  operated 
by  "Utility  Service  Department,"  designated  as  "Miscellaneous 
Utility  Equipment,"  operation  and  maintenance  of  which  is  car- 
ried in  "Special  Accounts."  Utility  Equipment-Railway  includes 
electric  locomotives  used  for  switching  passenger  trail  cars  in 
and  out  of  Car  Houses,  supply  cars  used  for  transporting 
tickets,  transfers  and  money,  hospital  car,  sand  and  salt  cars, 
sweepers,  etc.  as  operated  by  the  Transportation  Department 
of  T.  M.  E.  R.  &  L.  Co.  . 
Traffic-Power-Transportation— 25  Accounts,  Nos.  71-100. 

Text  Page 

71  Advertising — For    Attracting    Railway    Traffic    (Reserve 

Credit).  88 

72  Miscellaneous  Traffic  Expenses.  88 

73  Power  Apportioned  (Proportion  of  Cost  of  Power-Rail- 

way Department).  89 

74  Superintendence  of  Transportation.  89 

75  Wages  of  Passenger  Conductors.  89 

76  Wages  of  Passenger  Motormen.  89 

77  Wages  of  Freight  and  Express  Conductors,  Motormen. 

Trainmen.  89 

78  Wages  of  Miscellaneous  Car  Service  Employes.  90 

79  Lubricating  Supplies  for  Cars  and  Motors.  90 

80  incandescent  Lamps  for  Lighting  Cars.  90 

81  Water  and  Supplies  for  Cleaning  Cars.  90 
'  82     Fuel,  Kindling  and  Other  Supplies  for  Heating  Cars.  90 

83  Tickets,  Transfers,  Etc.  90 

84  Secret  Inspection.  90 

85  Ticket  Punches.  Motormen's  Tools,  Badges,  Etc.  90 

86  Miscellaneous  Car  Service  Supplies  and  Expenses.         90 

87  Wages  of  Station  Employes.  90 

88  Miscellaneous  Station  Expenses.  90 

89  Wages  of  Car  House  Employes.  91 

90  Miscellaneous  Car  House  Expenses.  91 

91  Operation  of  Telephone  System.  91 

92  Express  and  Freight  Collection  and  Delivery.  91 

93  Loss  and  Damage  (Express  and  Freight).  92 

94  Patrol  and  Wreck  Service  Expenses.  92 

95  Miscellaneous  Transportation  Expenses.  •       92 

96  92 

97  92 

98  92 

99  •  92 
100  92 


CLASSIFICATION  OF  OPERATING  EXPENSE 
ACCOUNTS. 

LIGHTING  DEPARTMENT,  ACCOUNTS  NUMBERED 
101-200.       (DIRECT  CHARGES). 

Superintendence-Power-Transmission — 7  Accounts,  Nos.  101-110. 

Text  Page 

101  Superintendence  of  Lighting  Department.  93 

102  Power  Apportioned  (Proportion  of  Cost  of  Power-Light 

ing  Department).  98 

103  Inspecting  and  Patrolling  Transmission  System.  93 

104  Maintenance  of  Overhead  Transmission  System  (Labor). 

93 

105  Maintenance   of   Overhead   Transmission    System    (Sun 

93 

of     Underground     Transmission 


106 

107 

108 
109 
110 


dries). 
Maintenance 

(Labor). 
Maintenance 

(Sundries). 


of     Underground     Transmission 


System 
93 

System 
94 
94 
94 
94 


Distribution — 18  Accounts,  Nos.  111-135. 

111  Labor    Inspecting,    Removing   and    Resetting   Transfor- 

mers. 94 

112  Labor  Removing  and  Resetting  Meters.  94 

113  Labor  Inspecting  and  Testing  Meters.  95 

114  Miscellaneous  Distribution  System   Operating  Labor.  95 

115  Meter  Department  Supplies  and  Expenses.  95 

116  Miscellaneous    Distribution    Svstem    Supplies    and    Ex- 

penses. 95 

117  Maintenance  of  Overhead  Distribution  System  (Labor). 

95 

118  Maintenance    of    Overhead    Distribution    System    (Sun- 

dries). 95 

119  Maintenance  of  Underground  Distribution  System   (La 

bor).  96 

120  Maintenance  of  Underground  Distribution  System  (Sun 

dries).  96 

121  Maintenance  of  Transformers  (Labor).  96 

122  Maintenance  of  Transformers  (Sundries).  96 

123  uiaintenance  of  Meters  (Labor).  96 

124  Maintenance  of  Meters  (Sundries).  96 

125  Maintenance  of  Distribution  System  Buildings,  Fixtures 

and  Grounds.  97 

126  Shop   Machinery   and   Tools-Lighting   Department    (La 


127 

128 
129 
130 
131 


bor). 
Shop  Machinery  and  Tools-Lighting  Department 

dries). 
Shop   Expenses-Lighting   Department. 


97 
(Sun 
97 
98 
98 
98 
98 


Text  Page 

132  98 

133  98 

134  98 
,135  .                                      08 

Consumption— 7   Accounts,   Nos.   136-150. 

•  .    136  Trimming  and  Inspecting  Lamps.        s                                 98 

137  Lamp  Supplies.  98 

138  Incandescent  Lamp  Renewals.  98 

139  Miscellaneous  Consumption  Supplies  and  Expenses.       98 

140  Customers'  Premises  Expenses  (Labor).  99 

141  Customers'  .Premises  Expenses   (Sundries).  99 

142  Maintenance  of  Lamps.  99 

143  99 

144  99 

145  99 

146  99 

147  99 

148  99 

149  99 

150  99 


CLASSIFICATION  OF  OPERATING  EXPENSE 
ACCOUNTS. 

HEATING  DEPARTMENT,  ACCOUNTS  NUMBERED 
201-300.     (DIRECT   CHARGES). 

Superintendence-Steam-Distribution — 17  Accounts,  Nos.  201-300. 

Text  Page 

201  Superintendence  of  Heating  Department.  100 

202  Steam  Apportioned  (Proportion  of  Cost  of  Steam-Heat 

ing  Department).  100 

203  Labor    Removing.    Resetting,    Inspecting    and    Testing 

Meters.  100 

204  Miscellaneous  Distribution  System  Operating  Labor.  100 

205  Miscellaneous    Distribution    System    Supplies    and    Ex 

penses.  100 

206  Maintenance  of  Mains  (Labor).  100 

207  Maintenance  of  Mains  (Sundries).  101 

208  Maintenance  of  Services  (Labor).  101 

209  Maintenance  of  Services  (Sundries).  101 

210  Maintenance  of  Meters   (Labor).  101 

211  Maintenance  of  Meters  (Sundries).  101 

212  Customers'  Premises  Expenses  (Labor).  101 

213  Customers'  Premises  Expenses   (Sundries).  101 

214  Maintenance  of  Distribution  System  Buildings,  Fixtures 

and  Grounds.  101 

215  Shop       Machinery      and       Tools-Heating     Department 

(Labor).  102 

216  Shop       Machinerv      and      Tools-Heating       Department 

(Sundries).  102 

217  Shop  Expenses-Heating  Department  102 


CLASSIFICATION  OF  OPERATING  EXPENSE 
ACCOUNTS. 

Gas  Department,  Accounts  Numbered  301-400. 
(DIRECT  CHARGES). 

Production-Coal  Gas — 14  Accounts,  Nos.  301-320. 

Text  Page 

301  Superintendence.  103 

302  Retort  House  Labor.  103 

303  Purifying  Labor.  103 

304  Miscellaneous  Labor.  104 

305  Coal  Carbonized.  104 

306  Bench  Fuel.  104 

307  Enricher.  104 

308  Steam.  104 

309  Retort  House  Supplies  and  Expenses.  105 

310  Coal  Gas  Purification  Supplies  and  Expenses.  105 

311  Miscellaneous  Coal  Gas  Supplies  and  Expenses.  105 

312  Maintenance  of  Benches.  105 

313  Maintenance  of  Coal  Gas  Apparatus.  105 

314  Maintenance     of     Coal     Gas     Buildings,     Fixtures  and 

Grounds.  *      106 

315  106 

316  106 

317  106 

318  106 

319  106 

320  106 

Production- Water  Gas — 13  Accounts,  Nos.  321-335. 

321  Superintendence  106 

322  Generator  House  Labor.  107 

323  Purifying  Labor.  107 

324  Miscellaneous    Labor.                                     -  107 

325  Steam  for  Generating  Water  Gas.  107 

326  Generator    Fuel.  108 

327  Enricher.  108 

328  Water  Gas  Generator  House  Supplies  and  Expenses. 

108 

329  Water  Gas  Purification  Supplies  and  Expenses.  108 

330  Steam.  108 

331  Miscellaneous  Water  Gas  Supplies  and  Expenses.  109 

332  Maintenance  of  Water  Gas  Apparatus.  109 

333  Maintenance    of    Water    Gas    Buildings,    Fixtures  and 

Grounds.  109 

334  109 

335  109 

Purchased  Gas— 12  Accounts,  Nos.  336-350. 

336  Superintendence  109 

337  Labor,  Collecting  and  Pumping  Purchased  Gas.  110 

338  Purifying  Labor.  110 

16 


Text  Page 

339 

Miscellaneous  Labor.                                                               110 

340 

Crude  Gas  Purchased.                                                           110 

341 

Power  for  Pumping.                                                              Ill 

342 

Enricher.                                                                                     Ill 

343 

Purification  Supplies  and  Expenses.                                 Ill 

344 

Steam.                                                                                          Ill 

345 

Miscellaneous  Purchased  Gas  Supplies  and  Expenses. 

Ill 
Maintenance  of  Purchased  Gas  Apparatus.                    Ill 

346 

347 

Maintenance  of  Purchased  Gas  Buildings,  Fixtures  and 

Grounds.                                                                               112 

348 

112 

349 

112 

350 

112 

Apportionment — 1  Account,  No.  351. 

351     Gas  Apportioned   (Cost  of  Gas  delivered  to  Mains  for 
sales).  112 

Distribution — 18  Accounts,  Nos.  356-375. 

356  Labor  Removing  and  Resetting  Meters.  113 

357  Street  Department  Labor.  113 

358  Meter  and   Fitting  Department  Labor.  113 

359  Customers'  Premises  Expenses  (Labor).  113 

360  Customers'  Premises  Expenses   (Sundries).  113 

361  Pumping  Gas.  114 

362  Street  Department  Supplies  and  Expenses.  114 

363  Meter  and   Fitting  Department  Supplies  and   Expenses. 

114 

364  Miscellaneous  Distribution  Supplies  and  Expenses.  114 

365  Maintenance  of  Mains  (Labor).  114 

366  Maintenance  of  Mains  (Sundries).  114 

367  Maintenance  of  Services   (Labor).  115 

368  Maintenance  of  Services  (Sundries).  115 

369  Maintenance  of  Meters   (Labor).  115 

370  Maintenance   of  Meters    (Sundries).  115 

371  Maintenance    of    Distribution    Buildings.    Fixtures  and 

Grounds.  115 

372  Shop  Machinery  and  Tools-Gas  Department.  115 

373  Shop  Expenses-Gas  Department.  115 

374  116 

375  116 

Municipal  Contract  Lighting — 7  Accounts,  Nos.  376-385. 

376  Labor   Lighting  and   Extinguishing  Municipal   Contract 

Lamps.  116 

377  Labor     Inspecting    and     Cleaning    Municipal     Contract 

Lamps.  116 

378  Labor    Resetting    and    Removing    Municipal    Contract 

Lamps.  116 

379  Rentals  of  Municipal  Contract  Lighting  Apparatus.     116 

17 


380 
381 


Text   Page 

Miscellaneous  Municipal  Contract  Lighting  Supplies  and 

Expenses.  117 

Maintenance    of    Municipal    Contract    Lighting    System 


(Labor). 


117 


382     Maintenance    of    Municipal    Contract    Lighting    System 


383 
384 
385 

Steam 


386 
387 
388 
389 
390 

391 

392 

393 
394 
395 


(Sundries).  117 

117 
117 
117 

Generation  (Apportionment  Account) — 7  Accounts,  Nos. 

386-395. 
Boiler  Piant  Operating  Labor.  117 

Fuel  for  Steam  (Cost  of  Fuel  in  Storage).  117 

Water  for  Steam.  118 

Miscellaneous  Steam  Supplies  and  Expenses.  118 

Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment. 

118 
Maintenance   of    Boiler   Plant   Coal   and   Ash    Handling 

118 
Boiler    Plant    Buildings,    Fixtures    and 

118 
118 
118 
118 


Equipment. 
Maintenance    of 
Grounds. 


18 


CLASSIFICATION  OF  OPERATING  EXPENSE 
ACCOUNTS. 

Lighting-Heating-Gas  Departments.  Accounts  Numbered 
401-500. 

(Common  Charges). 

Text  Page 
Commercial  — 6  Accounts,  Nos.  401-500. 

401  Collection   Salaries   and   Commissions.  119 

402  Reading  Meters  and  Delivering  Bills.  119 

403  Collection  Supplies  and  Expenses.  119 

404  Uncollectible  Accounts  (Reserve  Credit).  119 

405  Promotion  of  Business  Salaries  and  Commissions  (Re- 

serve Credit).  119 

406  Promotion    of    Business    Supplies    and    Expenses    (Re- 

serve Credit).  120 


CLASSIFICATION  OF  OPERATING  EXPENSE 

ACCOUNTS. 

Railway-Lighting-Heating-Gas  Departments, 

Accounts  Numbered  501-600. 

(Common  Charges). 

General— 10  Accounts,  Nos.  501-550. 

Text  Page 

501  Salaries  of  General  Officers.  121 

502  Salaries  of  General  Office  Clerks.  121 

503  General  Office  Rent.  121 

504  Miscellaneous  General  Office  Supplies  and  Expenses.  121 

505  Law  Expenses-General  (Reserve  Credit).  121 

506  Miscellaneous  General  Expenses.  122 

507  Relief     and     Pension     Association     Expenses     (Reserve 

Credit).  122 

508  Railroad  Commission  Expenses.  122 

509  Maintenance  of  General  Office  Equipment.  122 

510  Maintenance  of  General   Office   Buildings,   Fixtures  and 

Grounds.  123 

Undistributed— 12  Accounts,  Nos.  551-590. 

551  Injuries  and   Damages    (Reserve  Credit).  123 

552  Insurance  (Reserve  Credit).  123 

553  Stationery  and  Printing.  123 

554  Operation  of  Stores  Department.  123 

555  Maintenance  of  Stores  Department  Equipment.  124 

556  Maintenance   of  Stores   Department    Buildings,    Fixtures 

and  Grounds.  124 

557  Operation  of  Miscellaneous  Utility  Equipment.  124 

558  Maintenance  of  Miscellaneous  Utility  Equipment.  124 

559  Maintenance    of   Utility    Equipment    Buildings,    Fixtures 

and  Grounds.  124 

560  Rent  of  Tracks  and  Terminals  (Railway).  124 

561  Rent  of  Equipment  (Railway).  125 

562  Rent  of  Land,  Buildings  and  Other  Property.  125 
Fixed— 4  Acounts,  Nos.  591-600. 

591  Maintenance   (Reserve  Credit).  125 

592  Depreciation  (Reserve  Credit).  125 

593  Contingencies   (Extraordinary)   (Reserve  Credit),  126 

594  Taxes  (Reserve  Credit).  126 


•:o 


CLASSIFICATION    OF    APPORTIONMENT    ACCOUNTS. 

Power  Accounts  Numbered  601-800. 

Text  Page 
Steam  Generation — 18  Accounts,  Nos.  601-625. 

601  Boiler  Plant  Superintendence.  128 

602  Boiler  Plant  Operating  Labor.  128 

603  Coal  and  Ash  Handling  Operating  Labor.  128 

604  Water  Purification  Operating  Labor.  128 

605  Fuel  for  Steam  (Cost  of  Fuel  in  Storage).  128 

606  Water  for  Steam.  129 

607  Water  Purification  Supplies.  129 

608  Boiler  Plant  Tools.  129 

609  Boiler  Plant  Supplies  and   Expenses.  129 

610  Removal  of  Ashes  Expense   (Hauling  from  Plant-Debit 

in  black.  Credit  in  red).  129 

611  Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment 

(Labor).  129 

612  Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment 

(Sundries).  129 

613  Maintenance  of  Coal  and  Ash  Handling  Equipment  (La- 

bor). -  130 

614  Maintenance  of  Coal  and  Ash  Handling  Equipment  (Sun- 

dries). 130 

615  Maintenance  of  Water  Purification  Equipment   (Labor). 

130 

616  Maintenance    of    Water    Purification    Equipment    (Sun- 

dries). 130 

617  Maintenance    of    Boiler    Plant    Buildings.    Fixtures    and 

Grounds  (Labor).  '130 

618  Maintenance    of    Boiler    Plant    Buildings,    Fixtures    and 

Grounds  (Sundries).  130 

619  131 

620  131 

621  131 

622  131 

623  131 

624  131 

625  '  131 

Electric   Generation- Steam  Power — 19  Accounts,  Nos.  626-650. 

626  Prime  Mover  Plant  Superintendence.  132 

627  Prime  Mover  Operating  Labor.  132 

628  Prime  Mover  Plant  Electrical  Operating  Labor.  132 

629  Prime  Mover  Plant  Miscellaneous  Operating  Labor.   133 
'630     Steam  Generated  (Accounts  601-625).  133 

631  Steam  Purchased.  133 

632  Prime   Mover   Plant   Lubricants.  133 

633  Prime  Mover  Plant  Tools.  133 

634  Prime  Mover  Plant  Supplies  and  Expenses.  134 

635  Maintenance   of   Prime   Movers    (Labor).  134 

636  Maintenance   of    Prime   Movers,  (Sundries).  134 


Text  Page 

637  Maintenance  of  Prime  Mover  Auxiliary  Equipment  (La- 

bor). 1^4 

638  Maintenance  of  Prime  Mover  Auxiliary  Equipment  (Sun- 

dries). 134 

639  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Labor).  '  134 

640  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Sundries).  135 

641  Maintenance  of  Auxiliary  Electrical  Equipment  (Labor). 

135 

642  Maintenance    of    Auxiliary    Electrical    Equipment    (Sun- 

dries). 135 

643  Maintenance  of  Prime  Mover  Plant  Buildings,  Fixtures 

and  Grounds  (Labor).  136 

644  Maintenance  of  Prime  Mover  Plant  Buildings,   Fixtures 

and  Grounds  (Sundries).  136 

645  136 

646  136 

647  136 

648  136 

649  136 

650  136 

Electric  Generation-Hydraulic  Power — 20  Accounts,  Nos.  651-675. 

651  Hydraulic  Plant  Superintendence.  137 

652  Hydraulic  Plant  Operating  Labor.  137 

653  Hydraulic  Plant  Electrical  Operating  Labor.  137 

654  Hydraulic  Plant  Miscellaneous  Operating  Labor.         138 

655  Hydraulic  Power  Purchased.  138 

656  Hydraulic  Plant  Lubricants.  138 

657  Hydraulic  Plant  Tools.  138 

658  Hydraulic  Plant  Supplies  and  Expenses.  138 

659  Maintenance  of  Dams,  Canals  and  Flumes  (Labor).     139 

660  Maintenance  of  Dams,  Canals  and  Flumes  (Sundries). 

139 

661  Maintenance  of  Turbines  and  Water  Wheels  (Labor).  139 

662  Maintenance  of  Turbines  and  Water  Wheels  (Sundries). 

139 

663  Maintenance    of    Hydraulic    Plant   Auxiliary    Equipment 

(Labor).  139 

664  Maintenance    of    Hydraulic    Plant    Auxiliary    Equipment 

(Sundries).  139 

665  Maintenance  of   Generators  and   Auxili?  y  Generating 
Equipment  (Labor).  140 

666  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Sundries).*  140 

667  Maintenance  of  Auxiliary  Electrical  Equipment  (Labor). 

140 

668  Maintenance    of    Auxiliary    Electrical    Equipment    (Sun- 

dries). 140 

22 


669 

670 

671 
672 
673 
674 
675 
Power 
676 
677 
678 
679 
680 
681 
682 
683 
684 
685 
686 

687 
688 

689 

690 

691 

692 

693 

694 

695 

696 

697 

698 

699 

700 
701 
702 
703 
704 
705 


Text  Page 

Maintenance  of  Hydraulic  Plant  Buildings,  Fixtures  and 

Grounds  (Labor).  141 

Maintenance  of  Hydraulic  Plant  Buildings,  Fixtures  and 

Grounds  (Sundries).  141 

141 
141 
141 
141 
141 
Gas  Production — 24  Accounts,  Nos.  676-705. 
Gas  Producer  Plant  Superintendence.  142 

Gas  Producer  Plant  Operating  Labor.  142 

Coal  and  Ash  Handling  Operating  Labor.  142 

Water  Purification  Operating  Labor.  142 

By-Product  Plant  Operating  Labor.  142 

Gas   Producer  Fuel   (Cost  of  Fuel  in   Storage).        ^143 
Gas  Producer  Water.  "  143 

Water    Purification    Supplies.  143 

Gas  Producer  Plant  Tools.  143 

Gas  Producer  Plant  Supplies  and  Expenses.  143 

Removal  of  Ashes  Expense  (Hauling  from  Plant-Debit 
in  black,  Credit  in  red).  143 

By-Product  Plant  Supplies  and  Expenses.  143 

Maintenance  of  Gas  Producers  and  Gas  Producer  Equip- 
ment (Labor).  144 
Maintenance  of  Gas  Producers  and  Gas  Producer  Equip- 
ment (Sundries).  144 
Maintenance  of  By-Product   Plant   Equipment   (Labor). 

144 
Maintenance    of    By-Product    Plant    Equipment     (Sun- 
dries). 144 
Maintenance  of  Coal  and  Ash  Handling  Equipment  (La 
bor).  144 
Maintenance  of  Coal  and  Ash  Handling  Equipment  (Sun- 
dries).                                                                                  144 
Maintenance  of  Water  Purification  Equipment  (Labor). 

144 
Maintenance    of    Water    Purification    Equipment    (Sun- 
dries). '    144 
Maintenance  of  Gas  Producer  Plant  Buildings,  Fixtures 
and  Grounds  (Labor).  145 
Maintenance  of  Gas  Producer  Plant  Buildings,  Fixtures 
and  Grounds  (Sundries).                                                  145 
Maintenance   of   By-Product   Plant    Buildings,    Fixtures 
and  Grounds  (Labor).                                                       145 
Maintenance   of    By-Product    Plant    Buildings,    Fixtures 
and  Grounds  (Sundries).                                                  145 

145 
145 
145 
145 
145 
145 


Electric  Generation-Gas  Power — 20  Accounts,  Nos.  706-730. 

Text  Page 

706  Prime  Mover  Plant  Superintendence.  146 

707  Prime  Mover  Operating  Labor.  146 

708  Prime  Mover  Plant  Electrical  Operating  Labor.  146 

709  Prime  Mover   Plant  Miscellaneous   Operating  Labor.  147 

710  Power  Gas  Produced  (Accounts  676-705).  147 

711  Power  Gas  Purchased.  147 

712  Water  for  Cooling  Prime  Movers.  147 

713  Prime  Mover  Plant  Lubricants.  147 

714  Prime  Mover  Plant  Tools.  148 

715  Prime  Mover  Plant  Supplies  and  Expenses.  148 

716  Maintenance  of  Prime  Movers  (Labor).  148 

717  Maintenance  of  Prime  Movers  (Sundries).  148 

718  Maintenance  of  Prime  Mover  Auxiliary  Equipment  (La- 

bor). 148 

719  Maintenance  of  Prime  Mover  Auxiliarv  Equipment  (Sun- 

dries). 148 

720  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Labor).  149 

721  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Sundries).  149 

722  Maintenance  of  Auxiliary  Electrical  Equipment  (Labor"! . 

149 

723  Maintenance    of    Auxiliary    Electrical    Equipment    (Sun 


dries).                                                                                          149 

724 

Maintenance  of  Prime  Mover  Plant  Buildings.  Fixture s 

and  Grounds  (Labor).                                                         149 

725 

Maintenance  of  Prime  Mover  Plant  Buildings.  Fixtures 

and  Grounds  (Sundries).                                                     150 

726 

150 

727 

150 

728 

150 

729 

150 

730 

150 

731  Electric  Current  Exchanged   (Between  Plants — Debit  in 

black,  Credit  in  red).  150 

732  Electric  Current  Purchased  (In  Lieu  of  Electric  Current 

Generated).  150 

Transformation — 6  Accounts,  Nos.  733-740. 

733  Sub  Station  and  Transformer  Station   Operating  Labor. 

151 

734  Sub  Station  and  Transformer  Station  Supplies  and  Ex- 

penses. 151 

735  Maintenance    of    bub    Station    and    Transformer    Station 

Equipment  (Labor).  151 

736  Maintenance    of    Sub    Station    and    Transformer    Station 

Equipment   (Sundries).  151 

737  Maintenance    of    Sub    Station    and    Transformer    Station 

Buildings,  Fixtures  and  Grounds  (Labor).  151 

24 


Text  Page 

738  Maintenance   of   Sub   Station   and   Transformer    Station 

Buildings  Fixtures  and  Grounds  (Sundrie. ).  151 

739  %  152 

740  152 
Storage — 6  Accounts,  Nos.  741-750. 

741  Storage  Battery  Operating  Labor.  153 

742  Storage  Battery  Supplies  and  Expenses.  153 

743  Maintenance  of  Storage  Battery  Equipment  (Labor).  153 

744  Maintei.ance  of  Storage  Battery  Equipment  (Sundries). 

153 

745  Maintenance  of  Storage  Battery  Buildings, 

Grounds  (Labor). 

746  Maintenance  of  Storage  Battery  Buildings, 

Grounds  (Sundries). 
747 
748 
749 
750 
Note:— 

Separate  accci  nts  are  to  be  kept  lor  each  Pow 
Station  or  Transformer  Station. 


Fixtures  and 

153 

Fixtures 

and 

153 

154 

154 

154 

154 

jr  Fiant, 

Sub 

CLASSIFICATION    OF    APPORTIONMENT    ACCOUNTS. 

Special  Accounts  Numbered  801-1000. 

A— FUEL  STOCK  EXPENSE. 

801  Fuel  Stock  Superintendence. 

(a)  802  Fuel  Stock  Operating  Labor. 

(b)  803  Fuel  Stock  Miscellaneous  Supplies  and  Expenses. 
804  Fuel  Stock  Power,  Light  and  Heat. 

(c)  805  Maintenance  of  Fuel  Stock  Equipment. 

806  Fuel  Stock  Fixed  Charges  (Administrative  Expense 
0%,  Injuries  and  Damages  0%  of  Output.  Insurance 
0%.  Depreciation  0%.  Contingencies  (Extraordinary) 
0%,  Taxes  0%,  Interest  0%,  Total  0%  on  Valuation 
of  $000.) 

(a)  Labor  engaged  in  weighing,  unloading  and  handling  fuel  for 
storage,  operating  hoisting  apparatus,  etc. 

(b)  Include  shovels  and  other  hand  tools. 

(c)  Labor    and    material    used    for    maintenance    of    fuel    stock 
scales,  hoisting  apparatus,  etc. 

Note:— 

This  account  is  to  carry  the  charges  specified  above  in  con- 
nection with  weighing,  unloading  and  handling  "Fuel  for  Steam 
Generation"  and  "Fuel  for  Gas  Production"  placed  in  storage 
(but  not  other  fuel).  The  account  is  to  be  closed  monthly  into 
"Fuel  Stock  Accounts"  Nos.  2301-2401-2501-2601. 

Maintenance  of  docks  and  wharves  and  maintenance  of 
coal  sheds  used  in  connection  with  handling  or  storing  "Fuel 
Stock"  should  be  charged  to  "Operating  Expense  Account" 
No.  556,  and  not  to  this  account. 

"Fuel  Stock  Fixed  Charges"  are  not  to  be  charged  in  this 
account. 

B— HORSE   AND    VEHICLE    SERVICE. 

811  Horse  and  Vehicle  Service  Superintendence. 

812  Horse  and  Vehicle  Service  Operating  Labor. 

813  Feed  for  Horses. 

814  Horse  Shoeing. 

815  Horse  and  Vehicle   Service   Miscellaneous   Supplies  and 

Expenses. 

816  Horse  and  Vehicle  Service  Power,  Light  and  Heat. 

817  Replacement  of  Horses. 

818  Maintenance  of  Harness. 
S19     Maintenance  of  Vehicles. 

820  Maintenance  of   Miscellaneous.   Horse  and   Vehicle   Ser- 

vice Equipment. 

821  Maintenance  of  Stable  Buildings,  Fixtures  and  Grounds. 

822  Horse  and  Vehicle  Service  Fixed  Charges   (Administra- 

tive Expense  0%,  Injuries  and  Damages %  of  Out- 
put. Insurance  — : — %,  Depreciation  %,  Con- 
tingencies  (Extraordinary)  0%.  Taxes  %,  Interest 

%,  Total  %  on  Valuation  of  -). 

26 


Note:— 

This  account,  if  used  in  lieu  of  "Operating  Expense  Ac- 
counts" Nos.  557,  558  and  559,  is  to  carry  all  charges  for  "Horse 
and  Vehicle  Service." 

The  account  is  to  be  credited  with  the  value  of  the  service 
performed  at  a  unit  price  per  "Horse  Hour  (Single),"  per 
"Horse  Hour  (Double),"  or  per  "Horse  Hour  (Single  and 
Double),"  to  be  determined  and  definitely  specified,  the  accounts 
receiving  the  benefit  of  the  service  performed  to  be  charged  for 
same  on  the  basis  of  the  unit  prices  specified. 

"Horse  and  Vehicle  Service  Fixed  Charges"  are  to  be  charg- 
ed in  this  account  in  whole  or  in  part,  as  will  be  definitely  de- 
termined, or  eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried  on 
the  ledger  under  "Open  Acounts,"  pending  final  disposition  of 
such  "Profit"  or  "Loss." 

C.  AUTOMOBILE  SERVICE. 

831  Automobile  Service  Superintendence. 

832  Automobile  Service  Operating  Labor. 

833  Automobile  Service  Miscellaneous  Supplies  and  Expenses. 

834  Automobile  Service  Power.  Light  and  Heat. 

835  Maintenance  of  Automobiles  and  Automobile  Equipment. 

836  Maintenance  of  Miscellaneous  Automobile  Service  Equip- 

ment. 

837  Maintenance  of  Automobile  Service  Buildings,   Fixtures 

and  Grounds. 

838  Automobile  Service  Fixed  Charges   (Administrative  Ex- 

pense  0%,    Injuries    and    Damages   %    of    Output. 

Insurance   %,    Depreciation  %,    Contingencies 

(Extraordinary)    0%.    Taxes    %,    Interest    %, 

Total %  on  Valuation  of ). 

Note:—  4 

This  account,  if  used  in  lieu  of  "Operating  Expense  Ac- 
counts" Nos.  557,  558  and  559,  is  to  carry  all  charges  for  "Auto- 
mobile Service,"  (including  "Motor  Cycle  Service"). 

The  account  is  to  be  credited  with  the  value  of  the  service 
performed  at  a  unit  price  per  "Automobile  Hour,"  or  per  "Motor 
Cycle  Hour,"  to  be  determined  and  definitely  specified,  the  ac- 
counts receiving  the  benefit  of  the  service  performed  to  be  charg- 
ed for  same  on  the  basis  of  the  unit  prices  specified. 

"Automobile  Service  Fixed  Charges"  are  to  be  charged  in 
this  acocunt  in  whole  or  in  part,  as  will  be  definitely  determined, 
or  eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried  on 
the  ledger  under  "Open  Accounts,"  pending  final  disposition  of 
such  "Profit"  or  "Loss." 

D— UTILITY  SERVICE. 

841  Utility  Service  Superintendence. 

842  Utility  Service  Operating  Labor. 

843  Utility  Service  Miscellaneous  Supplies  and   Expenses. 

844  Utility  Service  Power,  Light  and  Heat. 


845  Maintenance  of  Utility  Service  Equipment. 

846  Maintenance  of  Utility  Service  Buildings,   Fixtures  and 

Grounds. 

847  Utility   Service   Fixed   Charges    (Adminitrative   Expense 

0%,  Injuries  and  Damages  %  of  Output.  In- 
surance     %,     Depreciation    %,     Contingencies 

(Extraordinary)    0%,    Taxes    %,    Interest    -%, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account,  if  used  in  lieu  of  "Operating  Expense  Ac- 
counts" Nos.  557,  558  and  559,  is  to  carry  all  charges  for  "Util- 
ity Service,"  exclusive  of  operation  and  maintenance  of  "Rail- 
way Utility  Equipment,"  carried  in  "Operating  Expense  Ac- 
counts," (including  electric  locomotives  used  for  switching, 
supply  cars  used  for  transporting  tickets,  transfers  and  money, 
hospital  car,  sand  and  salt  cars,  sweepers,  etc.  as  operated  by 
the  Transportation  Department  of  T.  M.   E.  R.  &  L.  Co. 

The  account  is  to  be  credited  with  the  value  of  the  service 
performed  at  a  unit'  price  per  "Utility  Double  Truck  Motor 
Car  Hour,"  per  "Utility  Single  Truck  Motor  Car  Hour,"  per 
"Utility  Double  Truck  Flat  Car  Hour"  per  "Utility  Flat  and 
Dump  Car  Hour,"  per  "Engine  Hour,"  or  per  "Electric  Loco- 
motive- Hour,"  to  be  determined  and  definitely  specified,  the  ac- 
counts receiving  the  benefit  of  the  service  performed  to  be 
charged  for  same  on  the  basis  of  the  unit  prices  specified. 

"Utility  Service  Fixed  Charges"  are  to  be  charged  in  this 
account  in  whole  or  in  part,  as  will  be  definitely  determined,  or 
eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

E— PRINTING  BUREAU. 

851  Printing  Bureau  Superintendence. 

852  Printing  Bureau  Operating  Labor. 

853  Printing  Bureau  Material  and   Supplies   (Used  for  Out 

put  Product). 

854  Printing  Bureau  Miscellaneous  Supplies  and  Expenses 

855  Printing  Bureau  Power. 

856  Printing  Bureau  Rent,  Light  and  Heat. 

857  Maintenance  of  Printing  Bureau  Equipment. 

858  Renewal  of  Type  and  Plates. 

859  Printing  Bureau  Fixed  Charges  (Administrative  Expense 

0%,  Injuries  and  Damages  — — %  of  Output.  In- 
surance      ■'    %,     Depreciation    %,     Contingencies 

(Extraordinary)    0%,    Taxes  .' — —%.    Interest    %, 

Total  %  on  Valuation  of ). 

Note: — 

This  account  is  to  carry  all  charges  for  the  operation  and 

maintenance  of  the  "Printing  Bureau." 

The  account  is  to  be  credited  with  the  output  product  on 

the  basis  of  %  of  what  the  cost  of  same  would  be  if  pro 

cured  from  outsiders,  the  "Stock  Accounts"  or  other  accounts. 

properly  chargeable  with  said  product,  being  charged  with  same 

on  the  basis  of  the  unit  price  specified. 


There  is  no  account  entitled  "Maintenance  of  Printing 
Bureau  Buildings,  Fixtures  and  Grounds/'  "Printing  Bureau 
Rent."  being  in  lieu  thereof.  This  expense  should  be  either  one 
or  the  other,  dependent  upon  whether  "Rent"  is  charged  or  not 

"Printing  Bureau  Fixed  Charges"  are  to  be  charged  in 
this  account  in  whole  or  in  part,  as  will  be  definitely  determined.. 
or  eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

Each  job  is  to  be  carried  by  specific  job  number  showing 
the  cost  of  same,  as  well  as  the  price  at  which  it  could  be  ob 
tained  from  outsiders. 

F.  PHOTOGRAPH   BUREAU. 

861  Photograph  Bureau  Superintendence. 

862  Photograph  Bureau  Operating  Labor. 

863  Photograph    Bureau    Material    and    Supplies    (used    for 

Output  Product). 

864  Photograph    Bureau    Miscellaneous    Supplies    and     Ex 

penses. 

865  Photograph  Bureau  Power. 

866  Photograph  Bureau  Rent.  Light  and  Heat. 

867  Maintenance   of   Photograph    Bureau    Equipment. 

868  Photograph  Bureau  Fixed  Charges   (Administrative  Ex- 

pense 0%,  Injuries  and  Damages %  of  Output.  In 

surance     %,     Depreciation     %,     Contingencies 

(Extraordinary)    0%,    Taxes    %,    Interest    %, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account  is  to  carry  all  charges  for  the  operation  and 
maintenance    of  the  "Photograph  Bureau." 

The  account  is  to  be  credited  with  the  output  product  oi 

completed   photographs   and   prints   on   the   basis   of  %   of 

what  the  cost  of  same  would  be  if  procured  from  outsiders.  The 
time  of  the  employes  of  the  Photograph  Bureau,  if  engaged 
other  than  in  connection  with  making  photographs  and  prints. 
is  to  be  charged  out  at  a  rate  per  hour  to  be  specified. 

The  "Stock  Accounts"  or  other  accounts,  properly  charge 
able  are  to  be  charged  with  the  value  of  the  output  product 
received  or  service  performed. 

There  is  no  account  entitled  "Maintenance  of  Photograph 
Bureau  Buildings.  Fixtures  and  Grounds,"  "Photograph  Bureau 
Rent,"  being  in  lieu  thereof.  This  expense  sjjould  be  either 
one  or  the  other,  dependent  upon  whether  "Rent"  is  charged  or 
not. 

"Photograph  Bureau  Fixed  Charges"  are  to  be  charged  in 
this  account  in  whole  or  in  part,  as  will  be  definitely  determined, 
or  eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

29 


G— DRAUGHTING  BUREAU. 

871  Draughting  Bureau  Superintendence. 

872  Draughting  Bureau  Operating  Labor. 

873  Draughting    Bureau    Material    and    Supplies    (Used    for 

Output  Product). 

874  Draughting    Bureau    Miscellaneous    Supplies    and     Ex- 

penses. 

875  Draughting  Bureau  Power. 

876  Draughting  Bureau  Rent,  Light  and  Heat. 

877  Maintenance  of  Draughting  Bureau  Equipment. 

878  Draughting  Bureau  Fixed  Charges   (Administrative  Ex- 

pense 0%,  Injuries  and  Damages  %  of  Output.  In- 
surance     %.     Depreciation    — — %,     Contingencies 

(Extraordinary)    0%,    Taxes    %.    Interest    %, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account  is  to  carry  all  charges  for  the  operation  and 
maintenance  of  the  "Draughting  Bureau." 

The  account  is  to  be  credited  with  the  output  product  of 

blue  prints,  at  a  price  per  square  foot,  on  the  basis  of  % 

if  procured  from  outsiders.  Draughting  work  is  to  be  charged 
out  on  the  basis  of  the  actual  time  expended  in  the  production 
of  each  piece  of  work  plus  100%. 

The  "Stock  Accounts"  or  other  accounts,  properly  charge 
able  are  to  be  charged  with  the  value  of  the  output  product 
received  or  service  performed. 

There  is  no  account  entitled  "Maintenance  of  Draughting 
Bureau  Buildings.  Fixtures  and  Grounds,"  "Draughting  Bureau 
Rent,"  being  in  lieu  thereof.  This  expense  should  be  either 
one  or  the  other,  dependent  upon  whether  "Rent"  is  charged  or 
not. 

"Draughting  Bureau  Fixed  Charges"  are  to  be  charged  in 
this  account  in  whole  or  in  part,  as  will  be  definitely  determined, 
or  eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

H— LABORATORY. 

881  Laboratory  Superintendence. 

882  Laboratory  Operating  Labor. 

883  Laboratory  Material  and  Supplies  (Used  for  Tests). 

884  Laboratory  Miscellaneous   Supplies  and   Expenses. 

885  Laboratory  Power. 

886  Laboratory  Rent,  Light  and  Heat. 

887  Maintenance  of  Laboratory  Equipment. 

888  Laboratory     Fixed     Charges     (Administrative     Expense 

0%,   Injuries   and   Damages  %.  of   Output.         In- 
surance   — : — %,     Depreciation    %,     Contingencies 

(Extraordinary)    0%,    Taxes    %,    Interest    —%, 

Total  %  on  Valuation  of  — — ). 

30 


Note: — 

This  account  is  to  carry  all  charges  for  the  operation  and 
maintenance  of  the  Laboratory." 

The  account  is  to  be  credited  with  the  value  of  tests  made 

on  the  basis  of %  of  what  the  cost  of  same  would  be  if  the 

tests  were  made  by  outside  Laboratories. 

The  "Stock  Accounts"  or  other  accounts,  properly  charge- 
able, are  to  be  charged  with  the  value  of  the  tests  made. 

There  is  no  account  entitled  "Maintenance  of  Laboratory 
Buildings,  Fixtures  and  Grounds,"  "Laboratory  Rent,"  being  in 
lieu  thereof.  This  expense  should  be  either  one  or  the  other, 
dependent  upon  whether  "Rent"  is  charged  or  not. 

"Laboratory  Fixed  Charges"  are  to  be  charged  in  this  ac 
count  in  whole  or  in  part,  as  will  be  definitely  determined,  or 
eliminated  entirely,  as  may  be  specifiel. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

I— PIPE  SHOP. 

891  Pipe  Shop  Superintendence. 

892  Pipe  Shop  Operating  Labor. 

893  Pipe  Shop  Material  and  Supplies  (Used  for  Output  Pro- 

duct). 

894  Pipe  Shop  Miscellaneous  Supplies  and  Expenses. 

895  Pipe  Shop  Power. 

896  Pipe  Shop  Rent,  Light  and  Heat. 

897  Maintenance  of  Pipe  Shop  Equipment. 

898  Pipe     Shop     Fixed     Charges     (Administrative     Expense 

0%,   Injuries   and   Damages  0%   of   Output.       In- 
surance     %,     Depreciation    %j    Contingencies 

(Extraordinary)    0%,    Taxes    • %,    Interest    %, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account  is  to  carry  all  charges  for  the  operation  and 
maintenance  of  the  "Pipe  Shop." 

The  account  is  to  be  credited  with  the  output  product  on 
the  basis  of  %  of  what  the  cost  of  same  would  be  if  pro- 
cured from  outsiders.  The  time  of  the  Pipe  Shop  employes, 
if  engaged  other  than  in  connection  with  making  output  product 
on  work  usually  designated  as  "Job  Work,"  is  to  be  charged 
out  at  a  rate  per  hour  to  be  specified. 

The  "Stock  Accounts"  or  other  accounts,  properly  charge- 
able are  to  be  charged  with  the  value  of  the  output  product 
received  or  service  performed. 

There  is  no  account  entitled  "Maintenance  of  Pipe  Shop 
Buildings,  Fixtures  and  Grounds,"  "Pipe  Shop  Rent,"  being  in 
lieu  thereof.  This  expense  should  be  either  one  or  the  other, 
dependent  upon  whether  "Rent"  is  charged  or  not. 

"Pipe  Shop  Fixed  Charges"  are  to  be  chaged  in  this  account 
in  whole  or  in  part,  as  will  be  definitely  determined,  or  eliminat- 
ed entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

31 


J— BRASS  FOUNDRY. 

901  Brass  Foundry  Superintendence. 

902  Brass  Foundry  Operating  Labor. 

903  Brass  Foundry  Metals  (Used  for  Output  Product). 

904  Brass  Foundry  Material  and  Supplies  (Used  for  Output 

Product). 

905  Brass   Foundry  Miscellaneous  Supplies  and   Expenses. 

906  Brass  Foundry  Power.  Light  and  Heat. 

907  Maintenance  of  Brass  Foundry  Equipment. 

908  Maintenance  of  Brass  Foundry  Buildings,  Fixtures  and 

Grounds. 

909  Brass  Foundry  Fixed  Charges   (Administrative  Expense 

0%,    Injuries   and    Damages   %   of   Output.         In- 
surance      %.     Depreciation     %,     Contingencies 

(Extraordinary)     0%,    Taxes    %,    Interest    %, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account  is  to  carry  all  charges  for  the  operation  and 
maintenance  of  the  "Brass  Foundry." 

The  account  is  to  be  credited  with  the  output  product  on 
the  basis  of  a  ^init  price  per  pound  to  be  determined. 

The  "Stock  Accounts"  or  other  accounts,  properly  charge- 
able are  to  be  charged  with  the  value  of  the  output  product 
received. 

"Brass  Foundry  Fixed  Charges"  are  to  be  charged  in  this 
account  in  whole  or  in  part,  as  will  be  definitely  determined,  or 
eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

K— CAST  WELDING. 

911  Cast  Welding  Superintendence. 

912  Cast  Welding  Operating  Labor. 

913  Cast  Welding  Material  and  Supplies   (Used  for  Output 

Product). 

914  Cast  Welding  Miscellaneous  Supplies  and  Expenses. 

915  Cast  Welding  Power  and  Light. 

916  Maintenance  of  Cast  Welding  Equipment. 

917  Maintenance   of  Cast   Welding   Buildings,   Fixtures   and 

Grounds. 

918  Cast   Welding   Fixed    Charges   (Administrative    Expense 

0%,   Injuries   and   Damages  %   of   Output.         In- 
surance     %.     Depreciation    %,     Contingencies 

(Extraordinary)    0%,    Taxes    %,    Interest    %, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account  is  to  carry  all  charges  for  operation  and 
maintenance  in  connection  with  "Cast  Welding." 

The  account  is  to  be  credited  with  the  output  product  on  the 
basis  of  a  unit  price  per  joint  to  be  determined. 

32 


The  "Stock  Accounts"  or  other  accounts,  properly  charge- 
able are  to  be  charged  with  the  value  of  the  output  product 
received. 

"Cast  Welding  Fixed  Charges"  are  to  be  charged  in  this 
account  in  whole  or  in  part,  as  will  be  definitely  determined,  or 
eliminated   entirely,  as   may   be   specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  ledger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

L— GRAVEL  PITS. 

921  Gravel  Pit  Superintendence. 

922  Gravel  Pit  Operating  Labor. 

923  Sand  and  Gravel  taken  from  Pits. 

924  Gravel   Pit  Delivery  Expenses. 

925  Miscellaneous  Gravel  Pit  Supplies  and  Expenses. 

926  Gravel  Pit  Power  and  Light. 

927  Maintenance  of  Gravel   Pit  Equipment. 

928  Maintenance     of     Gravel     Pit     Buildings,     Fixtures    and 

Grounds. 

929  Gravel     Pit     Fixed     Charges     (Administrative     Expense 

0%,   Injuries  and  Damages  %  of  Output.  In- 
surance     %,     Depreciation    %,     Contingencies 

(Extraordinary)    0%,    Taxes    %,    Interest    %, 

Total  %  on  Valuation  of  ). 

Note:— 

This  account  is  to  carry  all  charges  for  operation  and  main- 
tenance in  connection  with  "Gravel  Pits."  covering  excavating 
for  gravel,  dirt  or  sand,  screening  and  drying  sand,  at  pits.  The 
charges  to  No.  923,  Sand  and  Gravel  taken  from  Pits,  are  to  be 
made  to  this  account  at  5c  per  cubic  yard,  with  corresponding 
credit  to  "Property  and  Plant"  if  the  gravei  pit  is  owned  by  the 
Company  and  is  so  carried  on  its  books,  provided  the  gravel, 
dirt  or  sand  is  not  used  for  making  a  fill  in  constructing  a  new 
line  of  railway,  in  which  case  it  is  to  be  charged  direct  to  the 
Work  Order  carrying  the  cost  of  the  work  without  any  credit 
to  "Property  and  Plant,"  and  would  not  be  put  through  the 
Special  Account  "Gravel  Pits." 

The  account  is  to  be  credited  with  the  output  product  on 
the  basis  of  a  unit  price  per  cubic  yard  for  gravel,  dirt,  un- 
screened sand,  screened  sand,  dry  sand  and  birdseye  gravel,  to 
be  determined. 

The  "Stock  Accounts"  or  other  accounts,  properly  charge- 
able are  to  be  charged  with  the  value  of  the  output  product 
received  or  service  performed. 

"Gravel  Pit  Fixed  Charges"  are  to  be  charged  in  this  ac- 
count in  whole  or  in  part,  as  will  be  definitely  determined,  or 
eliminated  entirely,  as  may  be  specified. 

"Profit"  or  "Loss"  shown  in  this  account  is  to  be  carried 
on  the  lecfger  under  "Open  Accounts,"  pending  final  disposition 
of  such  "Profit"  or  "Loss." 

Separate  accounts  are  to  be  keot  for  each  gravel  pit  op- 
erated, namely,  "Waukesha  Gravel  Pit,"  "Big  Bend  Gravel  Pit," 
"Nemahbin  Gravel  Pit.,"  "Rochester  Gravel  Pit."  now  in  opera- 
tion or  any  new  ones  that  may  be  opened. 


M— PUBLIC  SERVICE  BUILDING  EXPENSE. 

931  Public  Service   Building  Superintendence. 

932  Public  Service  Building  Operating  Labor. 

933  Public  Service  Building  Miscellaneous  Supplies  and  Ex- 

penses. 

934  Public  Service  Building  Power.  Light  and  Heat. 

935  Maintenance  of  Public  Service  Building  and  Equipment. 
*936     Public   Service   Building   Fixed   Charges    (Administrative 

Expense  0%,  Injuries  and  Damages  0%,  Insurance  0%, 
Depreciation     0%,      Contingencies      (Extraordinary) 
0%,  Taxes  0%,  Interest  0%,  Total  0%). 
*  "Public  Service  Building  Fixed  Charges"  are  not  to  be 

charged  in  this  account. 
Note:— 

This  account  is  to  carry  the  charges  specified  above  for  the 
operation  and  maintenance  of  the  Public  Service  Building  in 
connection  with  its  use  and  occupancy,  excluding  the  Public 
Service  Building  Power  Plant,  Storage  Battery  Station,  Car 
House,  Stable  and  Garage,  the  operation  and  maintenance  of 
which  will  be  carried  under  the  appropriate  "Power  Accounts, ' 
"Operating  Expense  Accounts"  or  "Special  Accounts." 

The  account  is  to  be  closed  monthly  into  the  proper  "Op- 
erating Expense  Accounts"  or  the  "Income  Accounts,"  "Rents 
from  Land,  Buildings  and  Other  Property"  Net),  "Profit  on 
Merchandise  Sales,"  or  "Profit  on  Wiring  and  Installation 
Work,"  apportioned  on  a  basis  to  be  determined  as  between 
"General  Use  and  Occupancy,"  "Tenant  Use  and  Occupancy"' 
and  "Sales  Department  Use  and  Occupancy." 

In  making  charges  to  "Operating  Expense  Accounts,"  "Gen- 
eral Use  and  Occupancy"  is  to  be  subdivided  and  charged  to 
the  proper  accounts,  which  may  include,  dependent  on  the 
method  used  in  distributing  and  making  charges,  Account  No. 
87,  "Wages  of  Station  Employes,"  Account  No.  88,  "Miscella- 
neous Station  Expenses."  Account  No.  128,  "Shop  Expenses- 
Lighting  Department,"  Account  No.  217,  "Shop  Expenses-Heat- 
ing Department,"  Account  No.  504,  "Miscellaneous  General 
Office  Supplies  and  Expenses,"  Account  No.  510,  "Maintenance 
of  General  Office  Buildings,  Fixtures  and  Grounds,"  Account 
No.  554,  "Operation  of  Stores  Department." 


34 


CLASSIFICATION    OF    APPORTIONMENT    ACCOUNTS. 
Residual  Stock  Expense  Accounts,  Numbered   1001-1100. 

A— RESIDUAL  COKE  STOCK  EXPENSE. 

1001  Residual  Coke  Stock  Superintendence. 

1002  Residual  Coke  Stock  Operating  Labor. 

1003  Residual   Coke   Stock    Miscellaneous    Supplies   and    Ex- 

penses (including  hand  tools). 

1004  Residual  Coke  Stock  Power,  Light  and  Heat. 

1005  Maintenance  "of  Residual   Coke  Stock   Equipment. 

1006  Residual  Coke  Stock  Selling  Expenses. 

1007  Residual  Coke  Stock  Delivery  Bags. 

1008  Residual   Coke  Stock  Delivery   Expenses. 

1009  Residual    Coke    Stock    Fixed    Charges    (Administrative 

Expense  0%,  Injuries  and  Damages  0%  of  Output.  In- 
surance   0%,    Depreciation    0%,    Contingencies    (Ex- 
traordinary) 0%,  Taxes  0%,  Interest  0%,  Total  0%  on 
Valuation  of  $000.) 
Note:— 

This  account  is  to  be'  closed  monthly  into  Stock  Account 
No.  2603,  "Coke." 

Maintenance  of  docks  and  wharves  and  maintenance  of 
buildings,  fixtures  and  grounds  used  in  connection  with  handlr 
ing.  storing  and  marketing  residual  coke  stock,  should  be 
charged  to  "Operating  Expense  Account"  No.  556.  and  not  to 
this  account. 

"Residual  Coke  Stock  Charges"  are  not  to  be  charged  in 
this  account. 

B— RESIDUAL  COAL  GAS  TAR  STOCK  EXPENSE. 

1011  Residual   Coal:  Gas   Tar  Stock  Superintendence. 

1012  Residual  Coal  Gas  Tar  Stock  Operating  Labor. 

1013  Residual   Coal    Gas   Tar    Stock   Miscellaneous    Supplies 

and   Expenses   (including  hand  tools). 

1014  Residual  Coal  Gas  Tar  Stock  Power,  Light  and  Heat. 

1015  Maintenance   of   Residual    Coal    Gas  Tar   Stock    Equip- 

ment. 

1016  Residual  Coal  Gas  Tar  Stock  Selling  Expenses. 

1017  Residual  Coal  Gas  Tar  Stock  Packages. 

1018  Residual  Coal  Gas  Tar  Stock  Delivery  Expenses. 

1019  Residual  Coal  Gas  Tar  Stock  Fixed  Charges  (Adminis- 

trative   Expense    0%,    Injuries    and    Damages    0%    of 
Output.     Insurance    0%,     Depreciation    0%,     Contin- 
gencies  (Extraordinary)  0%.  Taxes  0%,  Interest  0%, 
Total  0%  on  Valuation  of  $000.) 
Note:— 

This  account  is  to  be  closed  monthly  into  Stock  Account 
No.  2604,  "Coal  Gas  Tar." 

Maintenance  of  docks  and  wharves  and  maintenance  of 
buildings,  fixtures  and  grounds  used  in  connection  with  handl- 

35 


ing,  storing  and  marketing  residual  coal  gas  tar  stock,  should  be 
charged  to  "Operating  Expense  Account"  No.  556,  and  not  to 
this  account. 

"Residual  Coal  Gas  Tar  Stock  Fixed  Charges"  are  not  to 
be  charged  in  this  account. 

C— RESIDUAL  WATER  GAS  TAR  STOCK  EXPENSE. 

1021  Residual  Water  Gas  Tar  Stock  Superintendence. 

1022  Residual  Water  Gas  Tar  Stock  Operating  Labor. 

1023  Residual  Water  Gas  Tar  Stock  Miscellaneous  Supplies 

and  Expenses  (including  hand  tools). 

1024  Residual  Water  Gas  Tar  Stock  Power,  Light  and  Heat. 

1025  Maintenance  of  Residual  Water  Gas  Tar  Stock  Equip- 

ment. 

1026  Residual  Water  Gas  Tar  Stock  Selling  Expenses. 

1027  Residual  Water  Gas  Tar  Stock  Packages. 

1028  Residual  Water  Gas  Tar  Stock  Delivery  Expenses. 

1029  Residual  Water  Gas  Tar  Stock  Fixed  Charges  (Admin- 

istrative Expense  0%,  Injuries  and  Damages  0%  of 
output.  Insurance  0%,  Depreciation  0%,  Contin- 
gencies (Extraordinary)  0%,  Taxes  0%.  Interest  0%, 
Total  0%  on  Valuation  of  $000.). 

Note:— 

This  account  is  to  be  closed  monthly  into  Stock  Account 

No.  2605,  "Water  Gas  Tar." 

Maintenance  of  docks  and  wharves  and  maintenance  of 
buildings,  fixtures  and  grounds  used  in  connection  with  handl- 
ing, storing  and  marketing  residual  water  gas  tar  stock,  should 
be  charged  to  "Operating  Expense  Account"  No.  556,  and  not 
to  this  account. 

"Residual  Water  Gas  Tar  Stock  Fixed  Charges"  are  not  to 
be  charged  in  this  account. 

D— RESIDUAL  AMMONIA  STOCK  EXPENSE. 

1031  Residual  Ammonia  Stock  Superintendence. 

1032  Residual  Ammonia  Stock  Operating  Labor. 

1033  Residual   Ammonia   Stock   Miscellaneous   Supplies   and 

Expenses  (including  hand  tools). 

1034  Residual  Ammonia  Stock  Power,  Light  and  Heat. 

1035  Maintenance  of  Residual  Ammonia  Stock  Equipment. 

1036  Residual  Ammonia  Stock  Selling  Expenses. 

1037  Residual  Ammonia  Stock  Packages. 

1038  Residual  Ammonia  Stock  Delivery  Expenses. 

1039  Residual  Ammonia  Stock  Fixed   Charges    (Administra- 

tive Expense  0%,  Injuries  and  Damages  0%  of  Out- 
put. Insurance  0%,  Depreciation  0%,  Contingencies 
(Extraordinary)  0%,  Taxes  0%,  Interest  0%,  Total 
0%  on  Valuation  of  $000.). 

36 


Note:— 

This  account  is  to  be  closed  monthly  into  Stock  Account 
No.  2606,  "Ammonia." 

Maintenance  of  docks  and  wharves  and  maintenance  of 
buildings,  fixtures  and  grounds  used  in  connection  with  handl- 
ing, storing  and  marketing  residual  ammonia  stock,  should  be 
charged  to  "Operating  Expense  Account"  No.  556.  and  nofr  to 
this  account. 

"Residual  Ammonia  Stock  Fixed  Charges"  are  not  to  be 
charged  in  this  acocunt. 

E— MISCELLANEOUS    RESIDUALS    STOCK    EXPENSE. 

1041  Miscellaneous  Residuals  Stock  Superintendence. 

1042  Miscellaneous  Residuals  Stock  Operating  Labor. 

1043  Miscellaneous   Residuals   Stock  Supplies  and   Expenses 

(including   hand    tools). 

1044  Miscellaneous  Residuals  Stock  Power,  Light  and  Heat. 

1045  Maintenance  of  Miscellaneous   Residuals   Stock   Equip- 

ment. 

1046  Miscellaneous  Residuals  Stock  Selling  Expenses. 

1047  Miscellaneous  Residuals  Stock  Packages. 

1048  Miscellaneous   Residuals   Stock  Delivery  Expenses. 

1049  Miscellaneous  Residuals  Stock  Fixed  Charges   (Admin- 

istrative  Expense  0%,   Injuries  and   Damages  0%   of 
Output.        Insurance    0%.    Depreciation    0%,    Contin 
gencies   (Extraordinary)  0%.  Taxes  0%,  Interest  0%, 
Total  0%  on  \  aluation  of  $000.). 
Note:— 

This  account  is  to  be  closed  monthly  into  Stock  Account 
No.  2607,  "Miscellaneous  Residuals." 

Maintenance  of  docks  and  wharves  and  maintenance  of 
buildings,  fixtures  and  grounds  used  in  connection  with  handl- 
ing, storing  and  marketing  miscellaneous  residuals  stock,  should 
be  charged  to  "Operating  Expense  Account"  No.  556,  and  not  to 
this  account. 

"Miscellaneous  Residuals  Stock  Fixed  Charges"  are  not  to 
be  charged  in  this  account. 


37 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 
Railway  Department,  72  Accounts,  Numbered  1101-1200. 
Classification  Accounts 

A»    1101     Organization. 
B     1102     Franchises. 
C     1103     Rights,  Licenses,  Etc. 
D     1104     Right  of  Way. 

E    Land. 

1105  Land  for  Stations,  Waiting  Rooms  and  Miscellan- 
eous Way  Buildings. 

1106  Land  for  Power  Plant  Buildings. 

1107  Land  for   Sub   Station   and  Transformer   Station 
Buildings. 

1108  Land  for  Storage  Battery  Buildings. 

1109  Land  for  General  Office  Buildings. 

1110  Land  for  Shop  and   Car  House   Buildings. 

1111  Land  for" Docks  and  Wharves. 

1112  Land  for  Stores  Department  Buildings  and  Stor- 
age  Yards. 

1113  Land  for  Utility  Equipment  Buildings. 

1114  Miscellaneous   Land. 

F     Roadway  and  Track. 

1115  Grading. 

1116  Ballast. 

1117  Ties. 

1118  Rails,  Rail  Fastenings  and  Joints. 

1119  Special  Work. 

1120  Paving. 

1121  Track  Laying  and  Surfacing. 

1122  Roadway  and  Track  Tools. 

1123  Tunnels,    Bridges,    Trestles,    Culverts    and    Sub- 
ways. 

1124  Crossings,  Fences,  Cattle  Guards  and  Signs. 

1125  Interlocking  and  Other  Signal  Apparatus. 

G     1126    Telephone  System. 
H     Electric  Line. 

1127  Overhead  Transmission  System. 

1128  Underground  Transmission  System. 

1129  Overhead  Distribution  System. 

1130  Underground   Distribution   System. 

I     Buildings,  Fixtures  and  Grounds. 

1131  Stations.  Waiting  Rooms  and  Miscellaneous  Way 
Buildings,  Fixtures  and  Grounds. 

1132  Boiler  Plant   Buildings,   Fixtures  and   Grounds. 

1133  Steam     Power     Plant     Buildings,     Fixtures     and 
Grounds. 

1134  Gas     Producer     Plant     Buildings,     Fixtures     and 
Grounds. 

1135  Gas      Power      Plant      Buildings,      Fixtures      and 
Grounds. 

38 


1136  Hydraulic    Power   Plant   Buildings.   Fixtures   and 
Grounds. 

1137  Sub  Station  and   Transformer  Station   Buildings, 
Fixtures  and  Grounds. 

1138  Storage  Battery  Buildings.  Fixtures  and  Grounds. 

1139  General   Office   Buildings.   Fixtures  and   Grounds. 

1140  Shop    and    Car    House    Buildings,    Fixtures    and 
Grounds. 

1141  Docks  and  Wharves. 

1142  Stores      Department      Buildings,      Fixtures      and 
Grounds. 

1J43     Utility      Equipment      Buildings,      Fixtures      and 


1152  Storage  Battery  Equipment. 

K     Rolling  Stock  and  Miscellaneous  Equipment. 

1153  Revenue  Cars. 

1154  Revenue  Locomotives. 

1155  Electric    Equipment   of    Revenue    Cars   and    Rev- 
enue Locomotives. 

1156  Railway  Utility  Equipment. 

1157  Miscellaneous  Utility  Equipment. 

1158  Shop  Equipment. 

1159  Office  Equipment. 

1160  Stores  Equipment. 

1161  Miscellaneous   Equipment.    • 

L     Miscellaneous  Capital  Expenditures. 

1162  Interest  on  Current  Capital  Expenditures. 
*1163     Bond  Discount  and  Expense. 

1164  Salaries  During  Construction. 

1165  Office   Supplies   and   Expenses   During   Construc- 
tion. 

1166  Stationery  and   Printing  During  Construction. 

1167  Law  Expenses  During  Construction. 

1168  Injuries  and  Damages  During  Construction  . 

1169  Insurance  During  Construction. 

1170  Taxes  during  Construction. 

1171  Miscellaneous  Expenditures  During  Construction. 

1172  Cost   of   Plant   Purchased    (in  lieu  of  plant   con- 
structed). 

*To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inception, 
construction  and  acquistition  of  Property  and  Plant. 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 
Railway  Department,  72  Accounts,  Numbered  1101-1200. 
Classification  Accounts 

A»    1101     Organization. 
B     1102     Franchises. 
C     1103     Rights.  Licenses,  Etc. 
D     1104     Right  of  Way. 

E    Land. 

imc      t         *   -        ■*      ••  -»"   •■•        •»-»  «  •».-•        -- 

1171.     Miscellanecus    Expenditures    During    Ccnstructicn— Rail- 
way Department. 

This  account  should  include  "Engineering  and  Superintendence" 
in  connection  with  preliminary  or  general  construct'ion  work  which 
cannot  be  assigned  to  specific  construction  work.  If  desirable,  or 
necessary,  a  subsidiary  account  to. cover  such  expenditure-  made 
maybe  opended  to  be  entitled  1171  A.  Engineering  and  Superin- 
tendence on  Preliminary  or  General  Construction  Work. 


1113  Land  for  Utility  Equipment  Buildings. 

1114  Miscellaneous   Land. 

F     Roadway  and  Track. 

1115  Grading. 

1116  Ballast. 

1117  Ties. 

1118  Rails,  Rail  Fastenings  and  Joints. 

1119  Special  Work. 

1120  Paving. 

1121  Track  Laying  and  Surfacing. 

1122  Roadway  and  Track  Tools. 

1123  Tunnels,    Bridges,    Trestles,    Culverts    and    Sub- 
ways. 

1124  Crossings,  Fences,  Cattle  Guards  and  Signs. 

1125  Interlocking  and  Other  Signal  Apparatus. 

G     1126     Telephone  System. 
H     Electric  Line. 

1127  Overhead  Transmission  System. 

1128  Underground  Transmission  System. 

1129  Overhead  Distribution  System. 

1130  Underground   Distribution   System. 

I     Buildings,  Fixtures  and  Grounds. 

1131  Stations.  Waiting  Rooms  and  Miscellaneous  Way 
Buildings.  Fixtures  and  Grounds. 

1132  Boiler  Plant   Buildings,   Fixtures  and   Grounds. 

1133  Steam     Power     Plant     Buildings,     Fixtures     and 
Grounds. 

1134  Gas     Producer     Plant     Buildings,     Fixtures     and 
Grounds. 

1135  Gas      Power      Plant      Buildings,      Fixtures     and 
Grounds. 


1136  Hydraulic    Power   Plant   Buildings.   Fixtures   and 
Grounds. 

1137  Sub  Station  and   Transformer  Station   Buildings, 
Fixtures  and  Grounds. 

1138  Storage  Battery  Buildings..  Fixtures  and  Grounds. 

1139  General   Office   Buildings.   Fixtures  and   Grounds. 

1140  Shop    and    Car    House    Buildings,    Fixtures    and 
Grounds. 

1141  Docks   and   Wharves. 

1142  Stores      Department      Buildings,      Fixtures      and 
Grounds. 

1143  Utility      Equipment      Buildings,      Fixtures      and 
Grounds. 

1144  Miscellaneous    Buildings,    Fixtures   and .  Grounds. 

J     Power  Plant  Equipment. 

1145  Boiler    Plant    Equipment. 

1146  Steam   Power   Plant   Equipment. 

1147  Gas  Producer  Equipment. 

1148  Gas  Power  Plant  Equipment. 

1149  Hydraulic   Power  Works. 

1150     Hydraulic   Power  Plant  Equipment. 

1151  Sub  Station  and  Transformer  Station  Equipment. 

1152  Storage  Battery  Equipment. 

K     Rolling  Stock  and  Miscellaneous  Equipment. 

1153  Revenue  Cars. 

1154  Revenue  Locomotives. 

1155  Electric    Equipment   of    Revenue    Cars   and    Rev- 
enue Locomotives. 

1156  Railway  Utility  Equipment. 

1157  Miscellaneous  Utility  Equipment. 

1158  Shop  Equipment. 

1159  Office  Equipment. 

1160  Stores  Equipment. 

1161  Miscellaneous   Equipment.     • 

L     Miscellaneous  Capital  Expenditures. 

1162  Interest  on  Current  Capital  Expenditures. 
*1163     Bond  Discount  and  Expense. 

1164  Salaries  During  Construction. 

1165  Office   Supplies   and   Expenses   During   Construc- 
tion. 

1166  Stationery  and  Printing  During  Construction. 

1167  Law  Expenses  During  Construction. 

1168  Injuries  and  Damages  During  Construction. 

1169  Insurance  During  Construction. 

1170  Taxes  during  Construction. 

1171  Miscellaneous  Exoenditures  During  Construction. 

1172  Cost   of   Plant   Purchased    (in  lieu  of  plant   con- 
structed). 

*To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inception., 
construction  and  acquistition  of  Property  and  Plant. 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 
Lighting  Department,  61  Accounts,  Numbered  1201-1300. 
Classification  Accounts 

A     1201     Organization. 
B     1202     Franchises. 
C     1203     Rights,  Licenses,  Etc. 
D     1204     Right  of  Way. 
E     Land. 

1205  Land  for  Power  Plant  Buildings. 

1206  Land   for   Sub   Station   and   Transformer   Station 
.  Buildings. 

1207  Land  for  Storage  Battery  Buildings. 

1208  Land  for  General  Office  Buildings. 

1209  Land  for  Shop  Buildings. 

1210  Land  for  Docks  and  Wharves. 

1211  Land     for     Stores     Department     Buildings     and 
Storage  Yards. 

1212  Land  for  Utility  Equipment  Buildings. 

1213  Land  for  Distribution  System  Buildings. 

1214  Miscellaneous  Land. 

F    1215     Telephone  System. 

G    Transmission  and  Distribution  Lines. 

1216  Overhead  Transmission   System. 

1217  Underground  Transmission  System. 

1218  Overhead  Distribution  System. 

1219  Underground  Distribution  System. 

II     Buildings,  Fixtures  and  Grounds. 

1220  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

1221  Steam     Power     Plant     Buildings,     Fixtures     and 
Grounds. 

1222  Gas     Producer     Plant     Buildings,     Fixtures     and 
Grounds. 

1223  Gas  Power  Plant  Buildings,  Fixtures  and  Grounds. 

1224  Hydraulic    Power   Plant    Buildings,   Fixtures   and 
Grounds. 

1225  Sub  Station  and  Transformer  Station   Buildings, 
Fixtures  and  Grounds. 

1226  Storage  Battery  Buildings,  Fixtures  and  Grounds. 

1227  General  Office  Buildings,  Fixtures  and  Grounds. 

1228  Shop  Buildings,  Fixtures  and  Grounds. 

1229  Docks  and  Wharves. 

1230  Stores      Department      Buildings,      Fixtures      and 
Grounds. 

1231  Utility      Equipment      Buildings,      Fixtures      and 
Grounds. 

1232  '  Distribution     System     Buildings,     Fixtures     and 
Grounds. 

1233  Miscellaneous  Buildings,  Fixtures  and  Grounds. 
I     Power  Plant  Equipment. 

1234  Boiler  Plant  Equipment. 

1235  Steam  Power  Plant  Equipment. 

40 


1236  Gas  Producer  Equipment. 

1237  Gas  Power  Plant  Equipment. 

1238  Hydraulic  Power  Works. 

1239  Hydraulic   Power   Plant   Equipment. 

1240  Sub  Station  and  Transformer  Station  Equipment. 

1241  Storage  Battery  Equipment. 

J     Distribution  System  Equipment. 

1242  Transformers. 

1243  Meiers. 

1244  Commercial  Lamps  and  Lamp  Equipment. 

1245  Municipal  Contract  Lighting  System. 

K    Miscellaneous  Equipment. 

1246  Miscellaneous  Utility  Equipment. 

1247  Shop  Equipment. 

1248  Office  Equipment. 

1249  Stores   Equipment. 

1250  Miscellaneous   Equinment. 

L    Miscellaneous  Capital  Expenditures. 

1251  Interest  on  Current  Capital  Expenditures. 
*1252     Bond  Discount  and  Expense. 

1253  Salaries  During  Construction. 

1254  Office  Supplies  and   Expenses  During  Construe 
tion. 

1255  Stationery  and  Printing  During  Construction. 

1256  Law  Expenses  During  Construction. 

1257  Injuries  and  Damages  During  Construction. 

1258  Insurance  During  Construction. 

1259  Taxes  During  Construction. 

1260  Miscellaneous  Expenditures  During  Construction. 

1261  Cost  of   Plant   Purchased    (in   lieu   of  plant  con- 
structed). 

*To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inception, 
construction  and  acquisition  of  Property  and  Plant. 


1260.     Miscellaneous  Expenditures  During  Construction— Light- 
ing Department. 

This  account  should  include  "Engineering  and  Superintendence" 
in  connection  with  preliminary  or  general  construction  work  which 
cannot  be  assigned  to  specific  construction  work.  If  desirable,  or 
necessary,  a  subsidiary  account  to  cover  such  expenditures  made 
may  be  opened,  to  be  entitled  1260A.  Engineering  and  Superinten- 
dence on  Preliminary  or  General  Construction  Work. 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 
Heating  Department,  19  Accounts,  Numbered  1301-1400. 

Classification  Accounts 

A     1301     Organization. 
B     1302     Franchises. 
C     1303     Rights,  Licenses,  Etc. 
D     1304     Right  of  Way. 
E     1305     Land. 
F     1306     Telephone   System. 
G     1307     Buildings,  Fixtures  and  Grounds. 
H     1308     Power  Plant  Equipment. 

I    Distribution  System. 

1309  Mains. 

1310  Services. 

1311  Meters. 

J     Miscellaneous  Equipment. 

1312  Miscellaneous  Utility  Equipment. 

1313  Shop   Equipment. 

1314  Office  Equipment. 

1315  Stores  Equipment. 

1316  Miscellaneous    Equipment. 

K    Miscellaneous  Capital  Expenditures. 

1317  Interest  on  Current  Capital  Expenditures. 
*1318     Bond  Discount  and  Expense. 

1319    Miscellaneous  Capital  Expenditures. 

*To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inception, 
construction  and  acquisition  of  Property  and  Plant. 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 

Gas  Department,  48  Accounts,  Numbered  1401-1500. 
Classification  Accounts 

A     1401     Organization. 
B     1402     Franchises. 
C     1403     Rights,  Licenses.  Etc. 
D     1404     Right  of  Way. 

E    Land. 

1405     Land  for  Gas  Works. 
.    1406     Land  for  General  Office  Buildings. 

1407  Land  for  Shop  Buildings. 

1408  Land  for  Docks  and  Wharves. 

1409  Land  for  Stores  Department  Buildings  and  Stor- 
age Yards. 

1410  Land  for  Utility  Equipment  Buildings. 

1411  Land  for  Distribution  Department  Buildings. 

1412  Miscellaneous  Land. 
1413     Telephone  System 

G     Buildings,  Fixtures  and  Grounds. 

1414  Boiler  Plant  Buildings,   Fixtures  and  Grounds. 

1415  Coal   Gas   Buildings.   Fixtures  and   Grounds. 
1416     Water  Gas  Buildings.  Ebettt**-  — '  r'-- 

1319.     Miscellanecus     Capital     Expenditures-Heating     Depart- 

itit     miscellaneous  Buildings,  Fixtures  and  Grounds. 
H     Gas  Production  Apparatus. 

1425  Boilers  and  Boiler  Plant  Equipment. 

1426  Coal  Gas  Apparatus. 

1427  Water  Gas  Apparatus. 

1428  Purchased  Gas  Apparatus. 

1      Distribution  System. 

1429  Mains. 

1430  Services. 

1431  Meters. 

1432  Municipal  Contract  Lighting  System. 

J     Miscellaneous  Equipment. 

1433  Miscellaneous  Utility  Equipment. 

1434  Shop  Equipment. 

1435  Office  Equipment. 

1436  Stores  Equipment. 

1437  Miscellaneous  Equipment. 

43 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 
Heating  Department,  19  Accounts,  Numbered  1301-1400. 

Classification  Accounts 

A     1301     Organization. 
Franchises. 

Rights,  Licenses,  Etc. 
Right  of  Way. 
Land. 

Telephone   System. 
Buildings,  Fixtures  and  Grounds. 
Power  Plant  Equipment. 

I     Distribution  System. 

1309  Mains. 

1310  Services. 


B 

1302 

C 

1303 

D 

1304 

E 

1305 

F 

1306 

G 

1307 

H 

1308 

.v  voj/iwi  .expenditures. 

'1318     Bond  Discount  and  Expense. 
1319    Miscellaneous  Capital  Expenditures. 

*To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inception, 
construction  and  acquisition  of  Property  and  Plant. 


42 


CLASSIFICATION  OF  CAPITAL  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 

Gas  Department,  48  Accounts,  Numbered   1401-1500. 

Classification  Accounts 

A     1401     Organization. 
B     1402     Franchises. 
C     1403     Rights,  Licenses.  Etc. 
D     1404     Right  of  Way. 

£     Land. 

1405     Land  for  Gas  Works. 
.    1406     Land  for  General  Office  Buildings. 

1407  Land  for  Shop  Buildings. 

1408  Land  for  Docks  and  Wharves. 

1409  Land  for  Stores  Department  Buildings  and  Stor- 
age Yards. 

1410  Land  for  Utility  Equipment  Buildings. 

1411  Land  for  Distribution  Department  Buildings. 

1412  Miscellaneous  Land. 
1413     Telephone  System 

G     Buildings,  Fixtures  and  Grounds. 

1414  Boiler  Plant  Buildings,   Fixtures  and  Grounds. 

1415  Coal   Gas   Buildings,   Fixtures  and   Grounds. 

1416  Water  Gas  Buildings,  Fixtures  and  Grounds. 

1417  Purchased  Gas  Buildings,  Fixtures  and  Grounds. 

1418  General  Office   Buildings,   Fixtures  and  Grounds. 

1419  Shop  Buildings,  Fixtures  and  Grounds. 

1420  Docks  and  Wharves. 

1421  Stores      Deoartment      Buildings,      Fixtures      and 
Grounds. 

1422  Utility      Equipment      Buildings,      Fixtures      and 
Grounds. 

1423  Distribution  Department  Buildings.  Fixtures  and 
Grounds. 

1424  Miscellaneous  Buildings,  Fixtures  and  Grounds. 

H     Gas  Production  Apparatus. 

1425  Boilers  and  Boiler  Plant  Equipment. 

1426  Coal  Gas  Apparatus. 

1427  Water  Gas  Apparatus. 

1428  Purchased  Gas  Apparatus. 
1      Distribution  System. 

1429  Mains. 

1430  Services. 

1431  Meters. 

1432  Municipal  Contract  Lighting  System. 

J     Miscellaneous  Equipment. 

1433  Miscellaneous  Utility  Equipment. 

1434  Shop  Equipment. 

1435  Office  Equipment. 

1436  Stores  Equipment. 

1437  Miscellaneous  Equipment. 

43 


K     Miscellaneous  Capital  Expenditures. 

1438     Interest  on  Current  Capital  Expenditures. 
*1439     Bond  Discount  and  Expense. 

1440  Salaries   During  Construction. 

1441  Office  Supplies   and   Expenses   During  Construc- 
tion. 

1442  Stationery  and  Printing  During  Construction. 

1443  Law  Expenses  During  Construction. 

1444  Injuries  and   Damages   During  Construction. 

1445  Insurance  During  Construction. 

1446  Taxes  During  Construction. 

1447  Miscellaneous  Expenditures  During  Construction. 

1448  Cost  of   Plant   Purchased    (in   lieu   of  plant  con- 
structed). 

*To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inception, 
construction  and  acquisition  of  Property  and  Plant. 


44 


CLASSIFICATION  OF  RESERVE  FUND  EXPENDITURE 
ACCOUNTS. 


1506    Underground  Distribution  System. 
DD     1507     Buildings,  Fixtures  and  Grounds. 
EE     1508     Power  Plant  Equipment. 

FF    Rolling  Stock  and  Miscellaneous  Equipment. 

1509  Revenue  Cars. 

1510  Revenue  Locomotives. 

1511  Electric  Equipment  of  Revenue  Cars  and  Loco- 
motives. 

1512  Railway  Utility  Equipment. 

1513  Miscellaneous  Utility  Equipment. 

1514  Shop  Equipment. 
151j     Office  Equipment. 

1516  Stores  Equipment. 

1517  Miscellaneous  Equipment. 

GG     1518    Miscellaneous  Reserve  Fund  Expenditures. 


46 


K     Miscellaneous  Capital  Expenditures. 

1438     Interest  on  Current  Capital  Expenditures. 
*1439     Bond  Discount  and  Expense. 

1440  Salaries   During  Construction. 

1441  Office  Supplies  and   Expenses   During  Construc- 
tion. 

1442  Stationery  and  Printing  During  Construction. 

1443  Law  Expenses  During  Construction. 

1444  Injuries  and   Damages   During  Construction. 

1445  Insurance  During  Construction. 

1446  Taxes  During  Construction. 

1447  Miscellaneous  Expenditures  During  Construction. 

1448  Cost  of  Plant   Purchased    (in   lieu   of  plant  con- 
structed). 

♦To  apply  only  to  Bonds  issued  to  cover  intangible  and 
tangible  capital  expenditures  incident  to  the  inceotion. 
1447.     Miscellaneous    Expenditures    During    Construction — Gas 
Department. 

This  account  should  include  "Engineering  and  Superintend- 
ence" in  connection  with  preliminary  or  general  construction  work 
which  cannot  be  assigned  to  specific  construction  work.  If  desirable, 
or  necessary,  a  subsidiary  account  to  cover  such  expenditures  made 
may  be  opened,  to  be  entitled  1447A,  Engineering  and  Superintend- 
ence on  Preliminary  or  General  Construction  Work. 


44 


CLASSIFICATION  OF  RESERVE  FUND  EXPENDITURE 

ACCOUNTS. 

(WORK  ORDER  CHARGES) 

Railway  Department,  18  Accounts,  Numbered  1501-1600. 

Classification  Accounts 

A  A     1501     Roadway  and  Track. 
BB     1502    Telephone  System. 

CC    Electric  Line. 

1503  Overhead  Transmission  System. 

1504  Underground  Transmission  System. 

1505  Overhead  Distribution  System. 

1506  Underground  Distribution  System. 
DD     1507     Buildings,  Fixtures  and  Grounds. 
EE     1508     Power  Plant  Equipment. 

FF    Rolling  Stock  and  Miscellaneous  Equipment. 

1509  Revenue  Cars. 

1510  Revenue  Locomotives. 

1511  Electric  Equipment  of  Revenue  Cars  and  Loco- 
motives. 

1512  Railway  Utility  Equipment. 

1513  Miscellaneous  Utility  Equipment. 

1514  Shop  Equipment. 

1515  Office  Equipment. 

1516  Stores  Equipment. 

1517  Miscellaneous  Equipment. 

GG     1518    Miscellaneous  Reserve  Fund  Expenditures. 


45 


CLASSIFICATION  OF  RESERVE  FUND  EXPENDITURE 

ACCOUNTS. 

(WORK  ORDER  CHARGES) 

Lighting  Department,  17  Accounts,  Numbered  1601-1700. 

Classification  Accounts 

AA     1601     Telephone  System. 
BB     Transmission  and  Distribution  Lines. 

1602  Overhead  Transmission  System. 

1603  Underground  Transmission  System. 

1604  Overhead   Distribution  System. 

1605  Underground  Distribution  System. 

CC     1606     Buildings,    Fixtures   and    Grounds. 
DD     1607     Power  Plant  Equipment. 
EE     Distribution  System  Equipment. 

1608  Transformers. 

1609  Meters. 

1610     Commercial  Lamps  and  Lamp   Equipment. 

1611  Municipal   Contract   Lighting   System. 

FF     Miscellaneous  Equipment. 

1612  Miscellaneous  Utility  Equipment. 

1613  Shop   Equipment. 

1614  Office  Equipment. 

1615  Stores  Equipment.  _ 

1616  Miscellaneous  Equipment. 

GG     1617     Miscellaneous  Reserve  Fund  Expenditures. 


46 


CLASSIFICATION  OF  RESERVE  FUND  EXPENDITURE 

ACCOUNTS. 

(WORK  ORDER  CHARGES) 

Heating  Department,  12  Accounts,  Numbered  1701-1800. 

Classification  Accounts 

AA    1701    Telephone  System. 
BB     1702     Buildings,  Fixtures  and  Grounds. 
CC     1703     Power  Plant  Equipment. 

DD     Distribution  System. 

1704  Mains. 

1705  Services. 

1706  Meters. 

EE     Miscellaneous  Equipment. 

1707  Miscellaneous  Utility  Equipment. 

1708  Shop  Equipment. 

1709  Office  Equipment. 

1710  Stores  Equipment. 

1711  Miscellaneous  Equipment. 

FF     1712     Miscellaneous  Reserve  Fund  Expenditures. 


47 


CLASSIFICATION  OF  RESERVE  FUND  EXPENDITURE 
ACCOUNTS. 
(WORK  ORDER  CHARGES) 
Gas  Department,  16  Accounts,  Numbered  1P>01-1900. 
Classification  Accounts 

AA     1801     Telephone  System. 
BB     1802     Buildings,  Fixtures  and  Grounds. 

CC    Gas  Production  Apparatus. 

1803  Boilers  and  Boiler  Plant  Equipment. 

1804  Coal  Gas  Apparatus. 

1805  Water  Gas  Apparatus. 

1806  Purchased  Gas  Apparatus. 

DD    Distribution  System. 

1807.    Mains. 

1808  Services. 

1809  Meters. 

1810  Municipal  Contract  Lighting  System. 

EE     Miscellaneous  Equipment. 

1811  Miscellaneous  Utility  Equipment. 

1812  Shop  Equipment. 

1813  Office  Equipment. 

1814  Stores  Equipment. 

1815  Miscellaneous  Equpiment. 

FF    1816     Miscellaneous   Reserve    Fund   Expenditures. 


48 


CLASSIFICATION  OF  RESERVE  FUND  EXPENDITURE 
ACCOUNTS. 
(DIRECT  RESERVE  CHARGES) 
Railway  Department,  8  Accounts,  Numbered  1901-2000. 

1901  Uncollectible  Accounts  Reserve  Fund. 

1902  Promotion  of  Business  Reserve  Fund. 

1903  Injuries  and  Damages  Reserve  Fund. 

1904  Insurance  Reserve   Fund. 

1905  Law  Expenses-General,  Reserve  Fund. 

1906  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

1907  Contingencies  Reserve  Fund. 

1908  Sundry   Reserve    Funds    (Sundry  Reserve    Charges   not 

includible  in  any  of  the  preceding  accounts). 

Lighting  Department,  8  Accounts,  Numbered  2001-2100. 

2001  Uncollectible  Accounts  Reserve   Fund. 

2002  Promotion  of  Business  Reserve  Fund. 

2003  Injuries  and  Damages  Reserve  Fund. 

2004  Insurance  Reserve  Fund. 

2005  Law  Expenses-General.  Reserve  Fund. 

2006  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

2007  Contingencies  Reserve  Fund. 

2008  Sundry  Reserve   Funds    (Sundry   Reserve   Charges   not 

includible  in  any  of  the  preceding  accounts). 

Heating  Department,  8  Accounts,  Numbered  2101-2200. 

2101  Uncollectible  Accounts  Reserve  Fund. 

2102  Promotion  of   Business  Reserve   Fund. 

2103  Injuries  and  Damages  Reserve  Ft*nd. 

2104  Insurance   Reserve    Fund. 

2105  Law   Expenses-General,  Reserve   Fund. 

2106  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

2107  Contingencies  Reserve  Fund. 

2108  Sundry   Reserve    Funds    (Sundry   Reserve   Charges   not 

includible  in  any  of  the  preceding  accounts). 

Gas  Department,  8  Accounts,  Numbered  2201-2300. 

2201  Uncollectible  Accounts  Reserve  Fund. 

2202  Promotion   of   Business   Reserve   Fund. 

2203  Injuries  and  Damages  Reserve  Fund. 

2204  Insurance  Reserve  Fund. 

2205  Law  Expenses-General,  Reserve  Fund. 

2206  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

2207  Contingencies   Reserve   Fund. 

2208  Sundry   Reserve   Funds    (Sundry   Reserve   Charges   not 

includible  in  any  of  the  preceding  accounts). 


49 


CLASSIFICATION   OF   STOCK  ACCOUNTS. 
(MATERIAL  AND   SUPPLIES) 

Railway  Department,  14  ..ccounts,  Numbered  2301-2400. 

2301  Fuel  for  Power. 

2302  Power  Plant  Supplies. 

2303  Roadway  and  Track  Material. 

2304  Track  Salt. 

2305  Electric  Line  Materials. 

2306  Wire  and  Cable  Reels. 

2307  Car  and  Locomotive  Materials. 

2308  Car  Service  Supplies. 

2309  Employes'  Uniform  Cloth  and   Buttons. 

2310  Tickets  and  Transfers. 

2311  Stationery  and    Printing. 

2312  Postage  Stamps  and  Postal  Cards. 

2313  Material  in  Process  of  Manufacture. 

2314  Miscellaneous  Material  and  Supplies. 

Note:— 

Material  and  supplies  carried  in  stock  should  be  charged  to 
the  proper  Stock  Accounts  at  invoice  cost  if  purchased  from  out- 
siders, or  production  cost  if  produced  or  manufactured  by  the 
Company. 

Material  and  supplies  transferred  from  one  stock  account  to 
another  should  be  credited  and  debited  at  the  invoice  or  pro- 
duction cost. 

Material  and  supplies  taken  from  stock,  for  the  use  of  the 
Company,  should  be  credited  to  the  proper  Stock  Accounts  at 
cost,  plus  the  percentage  charge  added  for  handling,  etc.,  and 
charged  to  the  proper  accounts  receiving  the  benefit  of  the  use 
of  the  material  and  supplies. 

Material  and  supplies  sold  from  stock  should  be  credited  to 
the  proper  Stock  Accounts  at  cost,  plus  the  percentage  charge 
added  for  handling,  etc.;  any  profit  over  and  above  this  cost 
should  be  credited  to  Income  Account  No.  2754,  "Profit  on 
Material  and  Supplies  or  Other  Property  Sold,"  in  the  absence 
of  any  specific  instructions  to  the  contrary. 

Companies  may  use  the  lot  number  system  for  the  purpose 
of  identifying  specifically  the  various  kinds  of  material  and 
supplies  carried  in  stock,  each  item  of  material  and  supplies  be 
ing  specifically  identified  by  a  lot  number.  A  record  of  each 
lot  number  issued  must  be  made  and  a  lot  number  once  issued 
for  a  specific  kind  of  material  must  not  be  changed  or  reissued 
for  a  different  kind  of  material  from  the  material  for  which  such 
lot  number  was  originally  issued,  unless  the  material  becomes 
obsolete. 

All  expenses  incident  to  the  manufacture  of  material  and 
supplies  by  the  Comnan-  should  be  charged  to  the  proper  pri 
mary  *  account,  "Material  in  Process  of  Manufacture"  (No. 
2313),  by  lot  numbers,  said  material  and  supplies  so  manufac- 
tured to  be  transferred  from  "Material  in  Process  of  Manufac- 

60 


ture"  (No.  2313).  to  the  proper  Stock  Accounts  after  the  mate- 
rial and  supplies  in  process  of  manufacture  have  been  placed  in 
stock. 

This  transfer  must  be  made  through  the  "Material  Transfer 
Sheet"  (T.  M.  E.  R.  &  L.  Co.  Form  1556) ,  and  appear  in  the 
Stock  Accounts  even  if  the  material  is  issued  or  used  without 
being  actually  placed  in  stock. 


UNIVERSITY 


51 


CLASSIFICATION  OF  STOCK  ACCOUNTS. 
(MATERIAL  AND  SUPPLIES) 
Lighting  Department,  15  Accounts,  Numbered  2401-2500. 

2401  Fuel  for  Power. 

2402  Power  Plant  Supplies. 

2403  Electric  Line  Material   (Transmission  and  Distribution 

Lines). 

2404  Wire  and  Cable  Reels. 

2405  Transformers. 

2406  Meters. 

2407  Lamps  and  Lamp  Supplies. 

2408  Electric  Appliances. 

2409  Employes'  Uniform  Cloth  and  Buttons. 

2410  Stationery  and  Printing. 

2411  Postage  Stamps  and  Postal  Cards. 

2412  Material  in  Process  of  Manufacture. 

2413  Merchandise  Sales  Material  arid  Supplies. 

2414  Wiring  and  Installation  Work  Material  and  Supplies. 

2415  Miscellaneous  Material  and  Supplies. 

Note:— 

Material  and  supplies  carried  in  stock  should  be  charged  to 
the  proper  Stock  Accounts  at  invoice  cost  if  purchased  from  out 
siders,  or  production  cost  if  produced  or  manufactured  by  the 
Company. 

Material  and  supplies  transferred  from  one  stock  account  to 
another  should  be  credited  and  debited  at  the  invoice  or  pro- 
duction cost. 

Material  and  supplies  taken  from  stock,  for  the  use  of  the 
Company,  should  be  credited  to  the  proper  Stock  Accounts  at 
cost,  plus  the  percentage  charge  added  for  handling,  etc.,  and 
charged  to  the  proper  accounts  receiving  the  benefit  of  the  use 
of  the  material  and  supplies. 

Material  and  supplies  sold  from  stock  exclusive  of  "Mer- 
chandise Sales  Material  and  Supplies"  or  "Wiring  and  Installa 
tion  Work  Material  and  Supplies."  should  be  credited  to  the 
proper  Stock  Accounts  at  cost  plus  the  percentage  charge  added 
for  handling,  etc.;  any  profit  over  and  above  this  cost  should  be 
credited  to  Income  Account  No.  2856,  "Profit  on  Material  and 
Supplies  or  Other  Property  Sold,"  in  the  absence  of  any  specific 
instructions  to  the  contrary.  , 

Profit  on  material  and  supplies  sold  from  "Merchandise 
Sales  Stock,"  should  be  credited  to  Income  Account  No.  2854, 
"Profit  on  Merchandise  Sales." 

Profit  on  material  and  supplies  sold  from  "Wiring  and  In- 
stallation Work  Stock."  should  be  credited  to  Income  Account 
No.  2855,  "Profit  on  Wiring  and  Installation  Work. 

Companies  may  use  the  lot  number  system  for  the  purpose 
of  identifying  specifically  the  various  kinds  of  material  and 
supplies  carried  in  stock,  each  item  of  material  and  supplies  be- 
ing specifically  identified  by  a  lot  number.  A  record  of  each 
lot  number  issued  must  be  made  and  a  lot  number  once  issued 
for  a  specific  kind  of  material  must  not  be  changed  or  reissued 
for  a  different  kind  of  material  from  the  material  for  which  such 


lot  number  was  originally  issued,  unless  the  material  becomes 
obsolete. 

All  expenses  incident  to  the  manufacture  of  material  and 
supplies  by  the  Company  should  be  charged  to  the  proper  pri- 
mary account,  "Material  in  Process  cf  Manufacture"  (No. 
2412),  by  lot  numbers,  said  material  and  supplies  so  manfac- 
tured  to  be  transferred  from  "Material  in  Process  of  Manufac- 
ture" (No.  2412),  to  the  proper  Stock  Accounts  after  the  mate- 
rial and  supplies  in  process  of  manufacture  have  been  placed  in 
stock. 

This  transfer  must  be  made  through  the  "Material  Transfer 
Sheet"  (T.  M.  E.  R.  &  L.  Co.  Form  1556),  and  appear  in  the 
Stock  Accounts  even  if  the  material  is  issued  or  used  without 
being  actually  placed  in  stock. 


CLASSIFICATION   OF   STOCK  ACCOUNTS. 
(MATERIAL  AND   SUPPLIES) 
Heating  Department,  13  Accounts,  Numbered  2501-2600. 

2501  Fuel  for  Steam. 

2502  Power  Plant  Supplies. 

2503  Cast  Pipe  and  Fittings. 

2504  Wrought  Pipe  and  Fittings. 

2505  Miscellaneous  Pipe  and  Fittings. 

2506  Meters. 

2507  Employes'  Uniform  Cloth  and  Buttons. 

2508  Stationery  and  Printing. 

2509  Postage  Stamps  and  Postal  Cards. 

2510  Material  in  Process  of  Manufacture. 

2511  Merchandise  Sales  Material  and  Supplies. 

2512  Installation  Work  Material  and  Supplies. 

2513  Miscellaneous  Material  and  Supplies. 
Note: — 

Material  and  supplies  carried  in  stock  should  be  charged  to 
the  proper  Stock  Accounts  at  invoice  cost  if  purchased  from  out- 
siders, or  production  cost  if  produced  or  manufactured  by  the 
Company. 

Material  and  supplies  transferred  from  one  stock  account  to 
another  should  be  credited  and  debited  at  the  invoice  or  pro- 
duction cost. 

Material  and  supplies  taken  from  stock,  for  the  use  of  the 
Company,  should  be  credited  to  the  proper  Stock  Accounts  at 
cost,  plus  the  percentage  charge  added  for  handling,  etc..  and 
charged  to  the  proper  accounts  receiving  the  benefit  of  the  use 
of  the  material  and  supplies. 

Material  and  supplies  sold  from  stock,  exclusive  of  "Mer- 
chandise Sales  Material  and  Supplies,"  or  "Installation  Work 
Material  and  Supplies,"  should  be  credited  to  the  proper  Stock 
Accounts  at  cost,  plus  the  percentage^  charge  added  for  handl- 
ing, etc.;  any  profit  over  and  above  this  cost  should  be  credited 
to  Income  Account  No.  2956,  "Proht  on  Material  and  Supplies 
or  Other  Property  Sold,"  in  the  absence  of  any  specific  in- 
structions to  the  contrary. 

Profit  on  material  and  supplies  sold  from  "Merchandise 
Sales  Stock,"  should  be  credited  to  Income  Account  No.  2954. 
"Profit  on  Merchandise  sales." 

Profit  on  material  and  Supplies  sold  from  "Installation 
Work  Stock,"  should  be  credited  to  Income  Account  No.  2955, 
"Profit  on  Installation  Work." 

Companies  may  use  the  lot  number  system  for  the  purpose 
of  identifying  specifically  the  various  kinds  of  material  and 
supplies  carried  in  stock,  each  item  of  material  and  supplies  be- 
ing specifically  identified  !>y  a  lot  number.  A  record  of  each 
lot  number  issued  must  be  made  and  a  lot  number  once  issued 
for  a  specific  kind  of  material  must  not  be  changed  or  reissued 
for  a  different  kind  of  material  from  the  material  for  which  such 
lot  number  was  originally  issued,  unless  the  material  becomes 
obsolete. 

All  expenses  incident  to  the  manufacture  of  material  and 
supplies  bv  the  Company  should  be  charged  to  the  proper  pri- 

64 


mary  account,  "Material  in  Process  of  Manufacture"  (No. 
2510),  by  lot  numbers,  said  material  and  supplies  so  manufac- 
tured to  be  transferred  from  "Material  in  Process  of  Manufac- 
ture" (No.  2510),  to  the  proper  Stqck  Accounts  after  the  mate- 
rial and  supplies  in  process  of  manufacture  have  been  placed  in 
stock. 

This  transfer  must  be  made  through  the  "Material  Transfer 
Sheet"  (T.  M.  E.  R.  &  L.  Co.  Form  1556),  and  appear  in  the 
Stock  Accounts  even  if  the  material  is  issued  or  used  without 
being  actually  placed  in  stock. 


55 


CLASSIFICATION  OF  STOCK  ACCOUNTS. 
(MATERIAL  AND  SUPPLIES) 
Gas  Department,  21  Accounts,  Numbered  2601-2700. 

2601  Coal  for  Gas  Production. 

2602  Oil  for  Gas  Production. 

2603  Coke. 

2604  Coal  Gas  Tar. 

2605  Water  Gas  Tar. 

2606  Ammonia. 

2607  Miscellaneous  Residuals. 

2608  Purifying  Material. 

2609  Cast  PHe  and  Fittings. 

2610  Wrought  Pipe  and  Fictings. 

2611  Miscellaneous  Pipe  and  Fittings. 

2612  Meters. 

2613  Gas  Appliances. 

2614  Gas  Holder  Stock. 

2615  Employes'  Uniform  Cloth  and  Buttons. 

2616  Stationery  and  Printing. 

2617  Postage  Stamps  and  Postal  Cards. 

2618  Material  in  Process  of  Manufacture. 

2619  Merchandise  Sales  Material  and  Supplies. 

2620  Piping  and  Connecting"  Work  Material  and  Supplies. 

2621  idiscellaneous  Material  and  Supplies. 
Note:— 

Material  and  supplies  carried  in  stock  should  be  charged  to 
the  proper  Stock  Accounts  at  invoice  cost  if  purchased  from  out- 
siders, or  production  cost  if  produced  or  manufactured  by  the 
Company. 

Material  and  supplies  transferred  from  one  stock  account  to 
another  should  be  credited  and  debited  at  the  invoice  or  pro- 
duction cost. 

Material  and  supplies  taken  from  stock,  for  the  use  of  the 
Company,  should  be  credited  to  the  proper  Stock  Accounts  at 
cost,  plus  the  percentage  charge  added  for  handling,  etc.,  and 
charged  to  the  proper  accounts  receiving  the  benefit  of  the  use 
of  the  material  and  supplies. 

Material  and  supplies  sold  from  stock,  exclusive  of  "Mer- 
chandise Sales  Material  and  Supplies"  or  "Piping  and  Connect- 
ing Work  Material  and  Supplies,"  should  be  credited  to  the 
proper  Stock  Accounts  at  cost,  plus  the  percentage  charge  added 
for  handling,  etc.;  any  profit  over  and  above  this  cost  should  be 
credited  to  Income  Account  No.  3056,  "Profit  on  Material  and 
Supplies  or  Other  Property  Sold,"  in  the  absence  of  any  specific 
instructions  to  the  contrary. 

Profit  on  material  and  supplies  sold  from  "Merchandise 
Sales  Stock,"  should  be  credited  to  Income  Account  No.  3054, 
"Profit  on  Merchandise  Sales." 

-Profit  on  material  and  supplies  sold  from  "Piping  and 
Connecting  Work  Stock,"  should  be  credited  to  Income  Ac- 
count No.  3055,  "Profit  on  Piping  and  Connections." 

Residuals  taken  from  stock,  for  the  use  of  the  Company, 
or  sold,   should   be  credited   to  the   proper   Stock  Accounts  at 

56 


cost,  (including  "Purchase"  or  "Production"  cost  and  "Residual 
Stock  Expense"),  plus  the  percentage  charge  for  handling,  etc. 
Any  profit  on  residuals  sold  over  and  above  cost  should  be 
credited  to  Income  Accounts  Nos*  3007,  3008,  3009,  3010  and 
3011. 

Companies  may  use  the  lot  number  system  for  the  purpose 
of  identifying  specifically  the  various  kinds  of  material  and 
supplies  carried  in  stock,  each  item  of  material  and  supplies  be- 
ing specifically  identified  by  a  lot  number.  A  record  of  each 
lot  number  issued  must  be  made  and  a  lot  number  once  issued 
for  a  specific  kind  of  material  must  not  be  changed  or  reissued 
for  a  different  kind  of  material  from  the  material  for  which  such 
lot  number  was  originally  issued,  unless  the  material  becomes 
obsolete. 

All  expenses  incident  to  the  manufacture  of  material  and 
supplies  bv  the  Company  should  be  charged  to  the  proper  pri- 
mary account,  "Material  in  Process  of  Manufacture"  (No. 
2618),  by  lot  numbers,  said  material  and  supplies  so  manufac- 
tured to  be  transferred  from  "Material  in  Process  of  Manufac- 
ture" (No.  2618),  to  the  proper  Stock  Accounts  after  the  mate- 
rial and  supplies  in  process  of  manufacture  have  been  placed  in 
stock. 

This  transfer  must  be  made  through  the  "Material  Transfer 
Sheet"  (T.  M.  E.  R.  &  L.  Co.  Form  1556),  and  appear  in  the 
Stock  Accounts  even  if  the  material  is  issued  or  used  without 
being  actually  placed  in  stock. 


57 


CLASSIFICATION  OF  INCOME  ACCOUNTS. 

Railway  Department,  29  Accounts,  Numbered  2701-2800. 

OPERATING   REVENUES. 

A — Revenue  from  Transportation,  10  Accounts,  Numbered  2701- 

2725. 

2701  Passenger  Revenue. 

2702  Baggage  Revenue. 

2703  Parlor  and  Chair  Car  Revenue. 

2704  Special  Car  Revenue  (Chartered  Cars). 

2705  Mail  Revenue. 

2706  Express  Revenue. 

2707  Milk  Revenue. 

2708  Freight  Revenue. 

2709  Switching  Revenue. 

2710  Miscellaneous   Transportation   Revenue. 

B — Revenue    from    Operations    Other   than    Tarnsportation,    13 
Accounts,  Numbered  2726-2750. 

2726  Station  Privileges. 

2727  Car  Privileges  (Car  Advertising— Other  Car  Privileges). 

2728  Parcel  Room  Receipts. 

2729  Storage   (on  Freight  and  Baggage). 

2730  Car  Service  (Demurrage). 

2731  Telephone  Service. 

2732  Rents  from  Tracks  and  Terminals. 

2733  Rents  from  Equipment. 

2734  Rents  from  Land,  Buildings,  and  Other  Property. 

2735  Sale  of  Power. 

2736  Joint  Electric  Power  Revenue  (Profit). 

2737  Revenue  from  Parks,  Resorts  and  Attractions   (Profit). 

2738  Miscellaneous   Revenues  from   Operations   Other  Than 

Transportation. 
C — Non-Operating  Revenues,  6  Accounts,  Numbered  2751-2800. 

2751  Rents  from  Land,  Buildings  and  Other  Property  (Net). 

2752  Interest  on  Deposits. 

2753  Interest  and  Dividends  from  Investments. 

2754  Profit  on  Material  and  Supplies  or  Other  Property  Sold. 

2755  Profit  on  Sundry  Outside  Operations. 

2756  Miscellaneous  Non-Operating  Revenues. 


CLASSIFICATION  OF  INCOME  ACCOUNTS. 
Lighting  Department,  19  Accounts,  Numbered  2801-2900. 
A — Operating  Revenues,  11  Accounts,  Numbered  2801-2850. 

2801  Commercial   Lighting  Earnings — Direct   Current. 

2802  Commercial   Lighting  Earnings — Alternating  Current. 

2803  Commercial  Lighting  Earnings — 25  Cycle  Service. 

2804  Municipal  Contract  Lighting  Earnings. 

2805  Commercial  Power  Earnings — Direct  Current. 

2806  Commercial  Power  Earnings — Alternating  Current. 

2807  Commercial    Power    Earnings — 600   Volt   Railway   Cur- 

rent. 

2808  Commercial  Power  Earnings — 25  Cycle  Service. 

2809  Municipal  Power  Earnings. 

2810  Sales  of  Electric  Current  to  Other  Public  Utilities. 

2811  Miscellaneous  Earnings  from  Operation. 

B — Non-Operating  Revenues,  8  Accounts,  Numbered  2851-2900. 

2851  Rents  from  Land,  Buildings  and  Other  Property  (Net). 

2852  Interest  on  Deposits. 

2853  Interest  and  Dividends  from  Investments. 

2854  Profit  on  Merchandise  Sales. 

2855  Profit  on  Wiring  and  Installation  Work. 

*2856     Profit  on  Material  and  Supplies  or  Other  Property  Sold. 
*2857     Profit  on  Sundry  Outside  Operations. 
2858     Miscellaneous  Non-Operating  Revenues. 

♦Other  than  No.  2854  Profit  on  Merchandise  Sales  or  No. 
2855  Profit  on  Wiring  and  Installation  Work. 


CLASSIFICATION  OF  INCOME  ACCOUNTS. 
Heating   Department,   11   Accounts,   Numbered  2901-3000. 
A — Operating  Revenues,  3  Accounts,  Numbered  2901-2950. 

2901  Low  Pressure  Steam  Earnings. 

2902  High  Pressure  Steam  Earnings. 

2903  Miscellaneous  Earnings  from  Operation. 

B — Non-Operating  Revenues,  8  Accounts,  Numbered  2951-3000. 

2951  Rents  from  Land.  Buildings  and  Other  Property  (Net) 

2952  Interest  on  Deposits. 

2953  Interest  and  Dividends  from  Investments. 

2954  Profit  on  Merchandise  Sales. 

2955  Profit  on  Installation  Work. 

*2956     Profit  on  Material  and  Supplies  or  Other  Property  Sold 
♦2957     Profit  on  Sundry  Outside  Operations. 
2958     Miscellaneous   Non-Operating  Revenues. 

♦Other  than   No.  2954  Profit  on   Merchandise  Sales  or 
No,  2955  Profit  on   Installation  Work. 


CLASSIFICATION    OF    INCOME   ACCOUNTS. 
Gas  Department,  20  Accounts,  Numbered  3001-3100. 
A — Operating  Revenues,  12  Accounts,  Numbered  3001-3050. 

3001  Commercial   Earnings — Lighting. 

3002  Commercial  Earnings — Fuel. 

3003  Industrial   Earnings. 

3004  Power   Earnings. 

3005  Municipal  Contract  Lighting  Earnings. 

3006  Sales  of  Gas  to  Other  Public  Utilities. 

3007  Earnings  from  Residuals — Coke   (Net). 

3008  Earnings  from  Residuals — Coal  Gas  Tar   (Net). 

3009  Earnings  from  Residuals — Water  Gas  Tar  (Net). 

3010  Earnings  from  Residuals — Ammonia    (Net). 

3011  Earnings      from      Residuals — Miscellaneous      Residuals 

(Net). 

3012  Miscellaneous  Earnings  from  Operation. 

B — Non-Operating  Revenues,  8  Accounts,  Numbered  3051-3100. 

3051  Rents  from  Land.  Buildings  and  Other  Property  (Net) 

3052  Interest  on  Deposits. 

3053  Interest  and  Dividends  from  Investments. 

3054  Profit  on  Merchandise  Sales. 

3055  Profit  on  Piping  and  Connections. 

*3056     Profit  on  Material  and  Supplies  or  Other  Property  Sold 
*3057     Profit  on  Sundry  Outside  Operations. 
3058    Miscellaneous  Non-Operating  Revenues. 

♦Other  than   No.  3054  Profit  on   Merchandise   Sales   or 
No.  3055  Profit  on  Piping  and  Connections. 


CLASSIFICATION  OF  GENERAL  LEDGER  ACCOUNTS 

Railway  Department,  40  Accounts,  Numbered  3101-3150. 
ASSETS. 
Property  and  Plant. 

3101  Property  and  Plant — General  Account. 

3102  Capital  Expenditures  Current  Fiscal  Year. 
Treasury  Securities. 

3103  Treasury  Stock. 

3104  Treasury  Bonds. 

Investments.  * 

3105  Stocks  and  Bonds  of  Other  Companies. 

3106  Sundry  Investments. 

Reserve,  Sinking  and  Special  Fund  Assets. 

3107  Depreciation  Reserve  Fund  Investments. 

3108  Sinking  Fund  Investments. 

3109  Amortization  Reserve  Fund  Investments. 

3110  Injuries  and  Damages  Reserve  Fund  Investments. 

3111  Insurance  Reserve  Fund  Investments. 

3112  Surety  Deposits  Reserve  Fund  Investments. 

3113  Sundry  Reserve  Fund  Investments. 
Current  Assets. 

3114  Cash. 

3115  Notes  and  Bills  Receivable. 

3116  Accounts  Receivable. 

3117  Interest  and  Dividends  Receivable. 

3118  Material  and  Supplies. 

3119  Sundry  Current  Assets. 
Prepaid  Accounts. 

3120  Prepaid  Insurance. 

3121  Prepaid  Taxes. 

3122  Prepaid  Interest. 

3123  Sundry  Prepaid  Accounts. 
Open  Accounts. 

3124  Freight. 

3125  Outside  Work  in  Progress. 

3126  Outside  Work  Completed. 

3127  Work  Orders. 

3128  Sundry  Open  Debit  Accounts. 
Income  Debit  Accounts. 

3129  Operating  Expenses  (Operating  Expense  Accounts  No. 

1-590). 

3130  Maintenance   (Operating  Expense  Account  No.  591. 

3131  Depreciation   (Operating  Expense  Account  No.  592). 

3132  Contingencies — Extraordinary  (Operating  Expense  Ac- 

count No.  593). 

3133  Taxes  (Operating  Expense  Account  No.  594). 

3134  Interest  on  Funded  Debt. 

3135  Interest  on  Real  Estate  Mortgages. 

3136  Interest  on  Floating  Debt. 

3137  Contractual  Sinking  Fund  Requirement!. 

3138  Amortization  Reserve  Requirements. 

3139  Preferred  Stock  Dividends. 

3140  Common  Stock  Dividends. 


CLASSIFICATION   OF  GENERAL  LEDGER  ACCOUNTS. 
Railway  Department,  44  Accounts,  Numbered  3151-3200. 

LIABILITIES. 

Capital  Liabilities. 

3151  Capital  Stock — Preferred. 

3152  Capital  Stock — Common. 
*3153     Funded  Debt— Bonds. 

Mortgage  Liabilities. 

3154  Real  Estate  Mortgages. 

3155  Sundry  Mortgages. 

Current  Liabilities. 

3156  Notes  and  Bills  Payable. 

3157  Accounts  Payable — Pay  Rolls  Payable. 

3158  Accounts  Payable — Vouchers  Payable. 

3159  Accounts   Payable — Sundry. 

3160  Matured  Interest  on  Funded  Debt  Unpaid. 

3161  Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

3162  Dividends  Unpaid. 

3163  Surety  Deposits — Employes. 

3164  Deposits Sundry. 

3165  Unclaimed  Wages. 

3166  Tickets  Sales  (Unredeemed  Tickets). 

3167  Sundry  Current  Liabilities. 

Accrued  Liabilities. 

3168  Insurance  Accrued. 

3169  Taxes   Accrued. 

3170  Unmatured  Interest  on  Funded  Debt  Accrued. 

3171  Unmatured    Interest   on    Notes   and    Bills    Payable   Ac- 
crued. 

3172  Dividends  Accrued — Preferred  Stock. 

3173  Dividends  Accrued Common  Stock. 

3174  Water  Rent  Accrued. 

3175  Sundry  Accrued  Liabilities. 

Open  Accounts. 

3176  Special  Accounts. 

3177  Reserve,   Sinking  and   Special    Fund    Investment   Earn- 

ings. 

3178  Sundry  Open  Credit  Accounts. 

Reserve,  Sinking  and  Special  Fund  Liabilities. 

3179  Depreciation  Reserve  Fund. 

3180  Sinking  Fund. 

3181  Amortization  Reserve  Fund. 

3182  Maintenance  Reserve  Fund. 

3183  Uncollectible   Accounts   Reserve    Fund. 

3184  Promotion  of  Business  Reserre  Fund. 

3185  Injuries  and  Damages  Reserve  Fund. 

3186  Insurance  Reserve  Fund. 

3187  Law  Expenses — General,  Reserve   Fund. 

3188  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

3189  Contingencies  Reserve  Fund. 

3190  Sundry  Reserve  Funds. 

63 


Profit  and  Loss. 

3191  Income  Account  Current  Fiscal  Year. 

3192  Profit  and  Loss. 

Income  Credit  Accounts. 

3193  Operating  Revenues  (Income  Accounts  No.  2701-2750). 

3194  Non-Operating  Revenues   (Income  Accounts   No.  2751- 

2800. 

^Description  to  be  inserted.  If  more  than  one  issue, 
each  issue  to  be  described  and  designated  by  separate 
subsidiary  accounts  numbered  and  lettered,  as  3153A, 
3153B.  3153C.  etc. 


64 


CLASSIFICATION  OF  GENERAL  LEDGER  ACCOUNTS. 

Lighting  Department,  43  Accounts,  ii  umbered  3201-3250. 
ASSETS. 
Property  and  Plant. 

3201  Property  and  Plant — General  Account. 

3202  Capital  Expenditures   Current  Fiscal   Year. 
Treasury  Securities. 

3203  Treasury  Stock. 

3204  Treasury  Bonds. 
Investments. 

3205  Stocks  and  Bonds  of  Other  Companies. 

3206  Sundry  Investments. 

Reserve,  Sinking  and  Special  Fund  Assets. 

3207  Depreciation   Reserve    Fund    Investments. 

3208  Sinking  Fund  Investments. 

3209  Amortization  Reserve  Fund  Investments. 

3210  Injuries  and  Damages  Reserve  Fund  Investments. 

3211  Insurance  Reserve  Fund  Investments. 

3212  Surety  Deposits  Reserve  Fund  Investments. 

3213  Sundry  Reserve  Fund  Investments. 
Current  Assets. 

3214  Cash. 

3215  Notes  and  Bills  Receivable. 

3216  Accounts   Receivable. 

3217  Interest  and   Dividends   Receivable. 

3218  Material  and  Supplies. 

3219  Sundry  Current  assets. 
Prepaid  Accounts. 

3220  Prepaid  Insurance. 

3221  Prepaid  Taxes. 

3222  Prepaid   Interest. 

3223  Sundry  Prepaid  Accounts. 
Open  Accounts. 

3224  Freight. 

3z25     Merchandise  Sales. 

3226  Customers'  Work  in  Progress. 

3227  Customers'  Work  Completed. 

3228  Outside  Work  in  Progress. 

3229  Outside  Work  Completed. 

3230  Work    Orders. 

3231  Sundry  Open  Debit  Accounts. 
Income  Debit  Accounts. 

3232  Operating  Expenses  (Operating  Expense  Accounts  No. 

1-590. 

3233  Maintenance    (Operating   Expense   Account   No.    591). 

3234  Depreciation    (Operating    Expense    Account    No.    592). 

3235  Contingencies — Extraordinary   (Operating  Expense  Ac- 

count No.  593). 

3236  Taxes  (Operating  Expense  Account  No.  594). 

3237  Interest  on  Funded  Debt. 

3238  Interest  on  Real  Estate  Mortgages. 

3239  Interest  on  Floating  Debt. 

3240  Contractual  Sinking  Fund  Requirements. 

3241  Amortization  Reserve  Requirements. 

3242  Preferred  Stock  Dividends. 
,     3243     Common  Stock  Dividends. 

65 


CLASSIFICATION   OF  GENERAL   LEDGER  ACCOUNTS. 

Lighting  Department,  44  Accounts,  Numbered  3251-3300. 

LIABILITIES. 
Capital  Liabilities. 

3251  Capital  Stock — Preferred. 

3252  Capital  Stock — Common. 
*3253     Funded  Debt— Bonds. 

Mortgage  Liabilities. 

3254  Real  Estate  Mortgages. 

3255  Sundry  Mortgages. 

Current  Liabilities. 

3256  Notes  and  Bills  Payable. 

3257  Accounts  Payable— Pay  Rolls  Payable. 

3258  Accounts   Payable — Vouchers   Payable. 

3259  Accounts  Payable — Sundry. 

3260  Matured  Interest  on   Funded  Debt  Unpaid. 

3261  Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

3262  Dividends  Unpaid. 

3263  Surety   Deposits — Customers. 

3264  Surety  Deposits — Employes. 

3265  Deposits — Sundry. 

3266  Unclaimed  Wages. 

3267  Sundry  Current  Liabilities. 

Accrued  Liabilities. 

3268  Insurance  Accrued. 

3269  Taxes  Accrued. 

3270  Unmatured  Interest  on  Funded  Debt  Accrued. 

3271  Unmatured    Interest   on    Notes   and    Bills    Payable   Ac 

crued. 

3272  Dividends  Accrued — Preferred  Stock. 

3273  Dividends  Accrued— Common  Stock. 

3274  Water  Rent  Accrued. 

3275  Sundry   Accrued    Liabilities. 

Open  Accounts. 

3276  Special  Accounts. 

3277  Reserve,   Sinking  and   Special    Fund    Investment   Earn- 

ings. 

3278  Sundry  Open  Credit  Accounts. 

Reserve,  Sinking  and  Special  Fund  Liabilities. 

3279  Depreciation  Reserve  Fund. 

3280  Sinking  Fund. 

3281  Amortization  Reserve  Fund. 

3282  Maintenance  Reserve  Fund. 

3283  Uncollectible  Accounts   Reserve   Fund. 

3284  Promotion  of  Business  Reserve  Fund. 

3285  Injuries  and  Damages  Reserve  Fund. 

3286  Insurance  Reserve   Fund. 

3287  Law  Expenses — General.  Reserve  Fund. 

3288  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

3289  Contingencies  Reserve  Fund. 

3290  Sundry  Reserve  Funds. 


Profit  and  Loss. 

3291  Income  Account  Current  Fiscal  Year. 

3292  Profit  and  Loss. 

Income  Credit  Accounts. 

3293  Operating  Revenues  (Income  Accounts  No.  2801-2850). 

3294  Non-Operating  Revenues   (Income  Accounts  No.  2851- 

2900). 

♦Description  to  be  inserted.  If  more  than  one  issue, 
each  issue  to  be  described  and  designated  by  separate 
subsidiary  accounts  numbered  and  lettered,  as  3253A. 
3253B,  3253C,  etc. 


67 


CLASSIFICATION  OF  GENERAL  LEDGER  ACCOUNTS. 

Heating  Department,  43  Accounts,  Numbered  3301-3350. 
ASSETS. 
Property  and  Plant. 

3301  Property  and  Plant — General  Account. 

3302  Capital  Expenditures  Current  Fiscal  Year. 
Treasury  Securities. 

3303  Treasury  Stock. 

3304  Treasury  Bonds. 
Investments. 

3305  Stocks  and   Bonds  of  Other  Companies. 

3306  Sundry  Investments. 

Reserve,  Sinking  and  Special  Fund  Assets. 

3307  Depreciation  Reserve  Fund  Investments. 

3308  Sinking  Fund  Investments. 

3309  Amortization  Reserve  Fund  Investments. 

3310  Injuries  and  Damages  Reserve  Fund  Investments. 

3311  Insurance  Reserve   Fund   Investments. 

3312  Surety  Deposits  Reserve  Fund  Investments. 

3313  Sundry  Reserve  Fund  Investments. 
Current  Assets. 

3314  Cash. 

3315  Notes  and  Bills  Receivable. 

3316  Accounts  Receivable. 

3317  Interest  and  Dividends  Receivable. 

3318  Material  arid  Supplies. 

3319  Sundry  Current  Assets. 
Prepaid  Accounts. 

3320  Prepaid  Insurance. 

3321  Prepaid  Taxes. 

3322  Prepaid   Interest. 

3323  Sundry  Prepaid  Accounts. 
Open  Accounts. 

3324  Freight. 

3325  Merchandise  Sales. 

3326  Customers'  Work  in   Progress. 

3327  Customers'  Work  Completed. 

3328  Outside  Work  in   Progress. 

3329  Outside  Work  Completed. 

3330  Work  Orders. 

3331  Sundry  Open  Debit  accounts. 
Income  Debit  Accounts. 

3332  Operating  Expenses  (Operating  Expense  Accounts  No. 

1-950. 

3333  Maintenance  (Operating  Expense  Account  No.  591). 

3334  Depreciation   (Operating  Expense  Account  No.  592). 

3335  Contingencies — Extraordinary   Operating   Expense   Ac- 

count No.  593). 

3336  Taxes  (Operating  Expense  Account  No.  594). 

3337  Interest  on  Funded  Debt. 

3338  Interest  on  Real  Estate  Mortgages. 

3339  Interest  on  Floating  Debt. 

3340  Contractual  Sinking  Fund  Requirements. 

3341  Amortization  Reserve  Requirements. 

3342  Preferred  Stock  Dividends. 

3343  Common  Stock  Dividends. 


CLASSIFICATION   OF  GENERAL   LEDGER  ACCOUNTS. 

Heating  Department,  44  Accounts,  Numbered  3351-3400. 

LIABILITIES. 
Capital  Liabilities. 

3351  Capital  Stock — Preferred. 

3352  Capital   Stock — Common. 
♦3353     Funded  Debt— Bonds. 

Mortgage  Liabilities. 

3354  Real  Estate  Mortgages. 

3355  Sundry  Mortgages. 

Current  Liabilities. 

3356  Notes  and  bills  Payable. 

3357  Accounts  Payable— Pay  Rolls  Payable. 

3358  Accounts  Payable — Vouchers  Payable. 

3359  Accounts  Payable — Sundry. 

3360  Matured  Interest  on  Funded  Debt  Unpaid.  " 

3361  Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

3362  Dividends  Unpaid. 

3363  Surety  Deposits — Customers. 

3364  Surety  Deposits — Employes. 

3365  Deposits — Sundry. 

3366  Unclaimed  Wages. 

3367  Sundry  Current  Liabilities. 

Accrued  Liabilities. 

3368  Insurance  Accrued. 

3369  Taxes  Accrued. 

3370  Unmatured  Interest  on  Funded  Debt  Accrued. 

3371  Unmatured    Interest   on    Notes   and    Bills    Payable   Ac- 

crued. 

3372  Dividends  Accrued — Preferred  Stock. 

3373  Dividends  Accrued — Common   Stock. 

3374  Water  Rent  Accrued. 

3375  Sundry  Accrued  Liabilities. 

Open  Accounts. 

3376  Special  Accounts. 

3377  Reserve.   Sinking  and   Special   Fund   Investment    Earn- 

ings. 

3378  Sundry  Open  Credit  Accounts. 

Reserve,  Sinking  and  Special  Fund  Liabilities. 

3379  Depreciation  Reserve  Fund. 

3380  Sinking  Fund. 

3381  Amortization  Reserve  Fund. 

3382  Maintenance  Reserve   Fund. 

3383  Uncollectible  Accounts  Reserve  Fund. 

3384  Promotion  of  Business  Reserve  Fund. 

3385  Injuries   and    Damages   Reserve   Fund. 

3386  Insurance  Reserve  iMind. 

3387  Law  Expenses — General,  Reserve  Fund. 

3388  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

3389  Contingencies  Reserve  Fund. 

3390  Sundry  Reserve  Funds. 


Profit  and  Loss. 

3391  Income  Account  Current  Fiscal  Year. 

3392  Profit  and  Loss. 
Income  Credit  Accounts. 

3393  Operating  Revenues  (Income  Accounts  No    2901-2950). 

3394  Non-Operating  Revenues   (Income  Accounts  No.  2951- 

3000). 

♦Description  to  be  inserted.  If  more  than  one  issue, 
each  issue  to  be  described  and  designated  by  separate 
subsidiary  accounts  numbered  and  lettered,  as  3353A, 
3353B,  3353C,  etc. 


CLASSIFICATION   OF   GENERAL   LEDGER  ACCOUNTS. 
Gas  Department,  43  Accounts,  Numbered  3401-3450. 
ASSETS. 
Property  and  Plant. 

3401  Property  and  Plant — General  Account. 

3402  Capital  Expenditures  Current  Fiscal  Year. 
Treasury  Securities. 

3403  Treasury  Stock. 

3404  Treasury  Bonds. 
Investments. 

3405  Stocks  and  Bonds  of  Other  Companies. 

3406  Sundry  Investments. 

Reserve,  Sinking  and  Special  Fund  Assets. 

3407  Depreciation  Reserve  Fund  Investments. 

3408  Sinking   Fund    Investments. 

3409  Amortization   Reserve    Fund   Investments. 

3410  Injuries  and  Damages  Reserve  Fund  Investments. 

3411  Insurance  Reserve  Fund  Investments. 

3412  Surety  Deposits   Reserve   Fund   Investments. 

3413  Sundry  Reserve  Fund  Investments. 
Current  Assets. 

3414  Cash. 

3415  Notes  and  Bills  Receivable. 

3416  Accounts  Receivable. 

3417  Interest  and  Dividends  Receivable. 

3418  Material  and  Supplies. 

3419  Sundry  Current  Assets. 
Prepaid  Accounts. 

3420  Prepaid   Insurance. 

3421  Prepaid  Taxes.' 

3422  Prepaid   Interest. 

3423  Sundry  Prepaid  Accounts. 
Open  Accounts. 

3424  Freight. 

3425  Merchandise  Sales. 

3426  Customers'  Work  in  Progress. 

3427  Customers'  Work  Completed. 

3428  Outside  Work  in  Progress. 

3429  Outside   Work   Completed. 

3430  Work  Orders. 

3431  Sundry  Open  Debit  Accounts. 
Income  Debit  Accounts. 

3432  Operating     Expenses     (Operating     Expense     Accounts 

No.  1-590).  

3433  Maintenance    (Operating   Expense  Account   No.   591) 

3434  Depreciation    (Operating  Expense  Account  No.  592). 

3435  Contingencies — Extraordinary  (Operating  Expense  Ac- 

count No.  593). 

3436  Taxes  (Operating  Expense  Account  No.  594). 

3437  Interest  on  Funded  Debt. 

3438  Interest  on  Real   Estate  Mortgages. 

3439  .Interest  on  Floating  Debt. 

3440  Contractual  Sinking  Fund  Requirements. 

3441  Amortization  Reserve  Requirements. 

3442  Preferred  Stock  Dividends. 

3443  Common  Stock  Dividends. 


CLASSIFICATION  OF  GENERAL  LEDGER  ACCOUNTS. 
Gas  Department,  44  Accounts,  Numbered  3451-3500. 

LIABILITIES. 

Capital  Liabilities. 

3451  Capital  Stock — Preferred. 

3452  Capital  Stock — Common. 
*3453     Funded  Debt— Bonds. 

Mortgage  Liabilities. 

3454  Real  Estate  Mortgages. 

3455  Sundry  Mortgages. 

Current  Liabilities. 

3456  Notes  and  Bills  Payable. 

3457  Accounts    Payable — Pay    Rolls    Payable. 

3458  Accounts  Payable — Vouchers  Payable. 

3459  Accounts  Payable — Sundry. 

3460  Matured  Interest  on  Funded  Debt  Unpaid. 

3461  Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

3462  Dividends  Unpaid. 

3463  Surety  Deposits — Customers. 

3464  Surety  Deposits — Employes. 

3465  Deposits — Sundry. 

3466  Unclaimed  Wages. 

3467  Sundry  Current  Liabilities. 

Accrued  Liabilities. 

3468  Insurance  Accrued. 

3469  Taxes  Accrued. 

3470  Unmatured  Interest  on   Funded  Debt  Accrued. 

3471  Unmatured    Interest   on    Notes   and    Bills    Payable   Ac- 

3472  Dividends  Accrued — Preferred  Stock. 

3473  Dividends  Accrued — Common  Stock. 

3474  Water   Rent  Accrued. 

3475  Sundry  Accrued   Liabilities. 

Open  Accounts.  • 

3476  Special  Accounts. 

3477  Reserve.   Sinking  and   Special    Funu   Investment   Earn 

ings. 

3478  Sundry  Open  Credit  Accounts. 

Reserve,  Sinking  and  Special  Fund  Liabilities. 

3479  Depreciation  Reserve  Fund. 

3480  Sinking  Fund. 

3481  Amortization  Reserve  Fund. 

3482  Maintenance  Reserve  Fund. 

3483  Uncollectible  Accounts  Reserve  Fund. 

3484  Promotion  of  Business  Reserve  Fund. 

3485  Injuries  and  Damages  Reserve  Fund. 

3486  Insurance  Reserve   Fund. 

3487  Law  Expenses — General,  Reserve  Fund. 

3488  Relief  and  Pension  Association  Expenses  Reserve  Fund. 

3489  Contingencies  Reserve  Fund. 

3490  Sundry  Reserve  Funds. 

• 

72 


Profit  and  Loss. 

3491  Income  Account  Current  Fiscal  Year. 

3492  Profit  and  Loss. 

Income  Credit  Accounts. 

3493  Operating  Revenues  (Income  Accounts  No.  3001-3050). 

3494  Non-Operating  Revenues   (Income  Accounts  No.  3051- 

3100). 

♦Description  to  be  inserted.  If  more  than  one  issue, 
each  issue  to  be  described  and  designated  by  separate 
subsidiary  accounts  numbered  and  lettered,  as  3453A, 
3453B,  3453C.  etc. 


73 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 

EXPENSE  ACCOUNTS. 

* 

RAILWAY-LIGHTING-HEATING-GAS  DEPARTMENTS. 

Operating  Expenses  in  the  broadest  significance  of  the  term 
are  divisible  into  two  classes,  viz.,  Operation  and  Maintenance. 

Operation  should  be  understood  to  mean  the  "use"  of  the 
property  and  includes  labor,  materials  and  supplies  and  ex- 
penses, but  excludes  all  Maintenance  items. 

Maintenance  should  be  understood  to  mean  "upkeep,"  and 
should  cover  all  expenditures  for  current  or  ordinary  repairs, 
renewals  or  replacements  of  property  resulting  through  wear 
and  tear,  chargeable  to  Operating  Expense  Accounts,  unless 
charged  to  "Maintenance  Reserve"  through  Work  Orders. 
When,  however,  a  complete  replacement  of  any  building  or 
structure,  facility  or  unit  of  equipment  is  made  necessary  regard- 
less of  such  current  expenditures,  the  uncurrent  or  extraordinary 
repairs,  renewals  or  replacements  made  necessary  will  be  charg- 
ed to  the  Depreciation  Reserve  accumulated  for  that  purpose. 

The  Cost  cf  Labor  shall  be  understood  to  cover  not  only 
wages  paid  for  manual  labor,  but  salaries  and  fees  paid  to  per- 
sons engaged  in  clerical,  engineering  or  supervisory  occupations. 

Materials  and  Supplies  shall  be  understood  to  cover  the  sub- 
stances or  matter  consumed  and  embraces  not  only  finished  and 
unfinished  products,  but  all  expenses  incurred  in  connection  with 
their  preparation  for  use  and  specifically  chargeable  against  such 
products. 

Hand  Tools  because  of  their  liability  to  loss  and  theft  and 
their  rapid  consumption  in  use  are  to  be  considered  as  operating 
supplies  in  the  year  in  which  they  were  purchased  and  charged 
to  the  account  for  the  benefit  of  which  they  were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures 
made  or  incurred  which  are  chargeable  to  the  accounts  referred 
to  and  which  are  not  Labor  or  Materials  and  Supplies. 

In  this  Classification  where  certain  accounts  have  been  sub- 
divided as  between  "Labor"  and  "Sundries,"  it  should  be  under- 
stood that  "Labor"  carries  the  "Pay  Roll  Charges"  including 
the  items  covered  and  defined  in  "The  Cost  of  Labor;"  that 
"Sundries"  carries  "Other  Charges"  including  the  items  covered 
and  defined  in  "Materials  and  Supplies,"  "Hand  Tools,"  and  Ex- 
penses," as  herein  specified. 


7} 


TEXT  COVERING  INSTRUCTIONS  REGARDING 

CHARGES  AND  CREDITS  TO   OPERATING 

EXPENSE  ACCOUNTS. 

RAILWAY-LIGHTING-HEATING-GAS  DEPARTMENTS. 

In  this  Classification  charges  to  Operating  Expense  Ac- 
counts are  segregated  as  to  "Direct  Charges"  and  "Common 
Charges." 

Direct  Charges  should  be  understood  to  mean  the  operat- 
ing expenses  incurred  in  connection  with  the  operation  of  a 
property  and  directly  chargeable  to  the  conduct  of  the  parti- 
cular business  dealt  with,  as  applied  to  Railway  Department, 
Lighting  Department.  Heating  Department  or  Gas  Department, 
as  distinguished  from  "Common  Charges,"  which  may  apply  to 
one  or  more  of  -these  Departments. 

Direct  Charges  may  be  charged  directly  or  apportioned  on 
a  basis  that  will  be  correct  and  equitable,  to  be  determined,  to 
any  Railway,  Lighting,  Heating  or  Gas  System,  should  it  be 
desirable  or  necessary  to  do  so,  in  the  case  of  a  Company  opera- 
ting more  than  one  Railway,  Lighting,  Heating  or  Gas  System. 

Common  Charges  should  be  understood  to  mean  the  operat- 
ing expenses  incurred  in  connection  with  and  chargeable  to  the 
operation  of  a  property  engaged  in  more  than  one  kind  of  bus- 
iness, as  for  instance,  Railway  and  Lighting,  or  Lighting  and\ 
Gas.  This  applies  particularly  to  operating  expenses  grouped 
under  "Commercial,"  chargeable  to  Lighting,  Heating,  and  Gas 
Departments,  or  to  operating  expenses  grouped  under  "Gen- 
eral," "Undistributed,"  and  "Fixed,"  chargeable  to  Railway, 
Lighting,  Heating,  and  Gas  Departments. 

Common  Charges  are  to  be  apportioned  as  between  Rail- 
way, Lighting,  Heating  and  Gas  Departments  on  a  basis  that 
will  be  correct  and  equitable,  to  be  determined. 

Common  Charges  may  be  charged  directly  or  apportioned 
on  a  basis  that  will  be  correct  and  equitable,  to  be  determined, 
to  any  Railway,  Lighting,  Heating  or  Gas  System,  should  it  be 
desirable  or  necessary  to  do  so,  in  the  case  of  a  Company  operat- 
ing more  than  one  Railway,  Lighting,  Heating  or  Gas  System. 


75 


TEXT  COVERING  INSTRUCTIONS  REGARDING 

CHARGES  AND  CREDITS  TO  OPERATING 

EXPENSE  ACCOUNTS. 

RAILWAY      DEPARTMENT,     ACCOUNTS      NUMBERED 
1-100  (DIRECT  CHARGES.) 

1 
2 

1.  Superintendence  of  Way  and  Structures. 

Charge  this  account  with  tha  salaries  and  office  and  travel- 
ing expenses  of  officers  and  their  assistants  when  directly 
in  charge  of  maintenance  of  way  and  structures,  including 
chief  engineer,  engineer  maintenance  of  way.  superinten- 
dent of  electric  line,  superintendent  of  buildings,  architect, 
division  engineer,  road  masters,  track  foremen,  and  office 
and  field  forces;  cost  of  drafting  and  engineering  instru- 
ments and  repairing  same;  cost  of  supplies  used  by  em- 
ployes whose  salaries  are  -charged  to  this  account;  office 
rent,  cost  of  repairing  rented  offices,  and  miscellaneous  of- 
fice expenses  when  separate  offices  are  maintained  b-  officers 
whose  salaries  are  charged  to  this  account. 

Note: — It  is  not  intended  that  any  portion  of  expenses 
of  general  offices  should  be  charged  to  this  account. 

Note: — When  employes  enumerated  above  are  engaged 
in  work  not  chargeable  to  WAY  and  STRUCTURES,  their 
salaries  and  expenses  should  be  charged  to  the  specific  work 
on  which  engaged. 

Note: — When  employes  enumerated  above  have  super- 
vision over  other  departments  also,  their  salaries  and  ex- 
penses should  be  apportioned  over  the  departments  over 
which  they  have  jurisdiction. 

2.  Bcllast  (Material  Only). 

Charge  this  account  with  all  expenses  incident  to  the  pur- 
chase and  production  of  ballast  used  for  maintenance;  pur- 
chase price  of  gravel,  stone,  slag,  cinders,  sand,  and  other 
material  used  for  ballast,  including  freight  charges,  if  any; 
payments  for  gravel  and  quarry  rights  and  privileges;  ex- 
penses of  sinking  test  holes;  stripping,  blasting,  loading, 
and  other  expenses  in  connection  with  production  of  bal- 
last. 

Note: — The  cost  of  labor  delivering,  unloading,  and 
putting  ballast  into  track  should  be  charged  to  the  account 
Roadway  and  Track  Labor. 

Note: — In  case  of  ballast  produced,  an  account  should 
be  opened  in  order  to  determine  the  unit  of  cost  which  is  to 

76 


3 

4 

5 
6 

be  used  in  arriving  at  the  monthly  charge  to  OPERATING 

EXPENSES  on  account  of  ballast  used. 

Note: — The  cost   of  ties,  rails,  and   rail  fastenings   and 

joints  in  gravel  "its  should  be  excluded  from  the  accounts 

Ties,  Rails  and  Rail  Fastenings  and  Joints. 

3.  Ties  (Material  Only). 

Charge  this  account  with  the  cost  of  ties  and  timbers  used 
to  renew  cross,  switch,  and  bridge  ties,  head-blocks  and  rail- 
way crossing  timbers  for  main  and  repair  tracks,  sidings, 
and  spurs;  in  tunnels,  stations,  shop  and  other  yards  on 
piers,  wharves,  track  scales,  inclines,  bridges,  trestles,  and 
culverts;  in  carhouses,  shops,  and  storehouses,  and  on  trans- 
fer tables  and  turntables,  including  freight,  inspection,  and 
special  treatment  for  preservation. 

Note: — The  cost  of  labor  unloading,  distributing,  and 
putting  ties  in  track  should  be  charged  to  the  account  Road- 
way and  Track  Labor. 

4.  Rails  (Material  Only). 

Charge  this  account  with  the  cost  of  rails  used  to  renew 
main  and  repair  tracks  sidings  and  spurs;  tracks  in  tunnels, 
stations,  shop  and  other  yards;  on  piers,  wharves,  track 
scales,  inclines,  bridges,  trestles,  and  culverts;  in  carhouses, 
shops,  and  storehouses,  and  on  transfer  tables  and  turn- 
tables, including  freight  and  inspection;  also  of  guard  rails 
used  in  track. 

Note: — The  cost  of  labor  of  unloading,  distributing,  and 
laying  rails  in  track  should  be  charged  to  the  account  Road- 
way and  Track  Labor. 

5.  Rail  Fastings  and  Joints  (Material  Only). 

Charge  this  account  with  the  cost  of  rail  fastenings  and 
joints  used  for  repairs  and  renewals,  including  fish  plates, 
braces,  tie  plates,  tie  rods,  nuts,  bolts,  spikes,  cost  of  welded 
joints,  etc.,  for  main  and  repair  tracks,  sidings,  and  spurs; 
tracks  in  tunnels,  stations,  shop  and  other  yards;  on  piers, 
wharves,  track  scales,  inclines,  bridges,  trestles,  and  cul- 
verts; in  carhouses,  shops,  and  storehouses,  and  on  trans- 
fer tables  and  turntables,  including  freight  and  inspection. 

Note: — The  cost  of  applying  rail  fastenings  and  joints 
should  be  charged  to  the  account  Roadway  and  Track  Labor. 

6.  Special  Work  (Material  Only). 

Charge  this  account  with  the  cost  of  material  used  in  re- 
pairing and  renewing  special  work,  including  steam  and 
street  railroad  crossings,  cross-overs,  curves,  frogs,  run-offs, 
switches,  switchmates,  and  turnouts,  and  freight  and  inspec- 
tion. 

Note: — The  cost  of  labor  in  connection  with  this  work 
should  be  charged  to  the  account  Roadway  and  Track  La- 
bor. 

77 


7 

8 

9 

10 

11 

12 

7     Roadway  and  Track  Labor. 

Charge  this  account  with  the  cost  of  all  labor  used  in  un- 
loading, distributing,  and  placing  ballast;  renewing  and  re- 
laying ties;  repairing,  renewing,  and  relaying  rails;  repair- 
ing, renewing,  and  replacing  rail  fastenings  and  joints;  re- 
pairing, renewing  and  replacing  special  work;  also  that  used 
in  grading,  aligning,  surfacing,  and  gauging  tracks;  taking 
up  track,  whether  another  is  laid  to  replace  it  or  no*;  con- 
structing and  cleaning  tile  and  open  ditches;  protecting 
banks  by  retaining  walls,  riprap,  piling,  piers,  dikes,  or  other 
means:  patrolling,  inspecting,  and  watching  track,  and  other 
miscellaneous  roadway  and  track  labor. 

8.  Maintenance  cf  Paving  (Labor). 

9.  Maintenance  of  Paving  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  material  used  and 
labor  expended  in  repairing  and  renewing  paving,  including 
granite,  wood,  brick,  and .  asphaltum  pavement;  sand  and 
concrete  work  made  necessary  by  repairs  and  renewals  of 
paving;  hauling  and  distributing  material;  also  cost  of  re- 
moving old  material. 

Repairs  and  renewals  of  street  paving  required  by  muni- 
cipalities in  connection  with  roadway  and  track  should  be 
charged  to  this  account. 

10.  Roadway  and  Track  Tools. 

Charge  this  account  with  the  cost  of  roadway  and  track 
tools  chargeable  in  operating  expenses  and  cost  of  all  mate- 
rial used  and  labor  expended  in  repairing  and  renewing  all 
tools,  implements,  flags,  lanterns,  etc.,  used  in  repairing 
roadway  and  track. 

11.  Miscellaneous  Roadway  and  Track  Expenses. 

Charge  this  accountwith  the  cost  of  any  material,  supplies 
or  incidental  expenses  that  are  not  properly  chargeable  to 
any  of  the  preceding  accounts  under  "Way  and  Structures." 

12.  Cleaning  and  Sanding  Tracks. 

Charge  this  account  with  the  cost  of  material  used  and 
labor  expended  in  cleaning,  greasing,  watering,  sprinkling, 
and  oiling  roadway  and  tracks;  sanding  track;  cost  of  sand 
and  of  hauling,  drying,  and  distributing  same;  cost  of  track 
brooms  and  other  cleaning  and  sanding  tools  and  apparatus; 
curve  grease,  water  for  sprinkling  and  watering  track;  oil 
for  oiling  roadbed,  and  all  other  supplies  and  expenses  in- 
cident to  the  work. 

Repairs  and  renewals  of  sprinkling  and  sand  cars  used   in 


13 
14 
15 

connection  with  this  work  and  also  repairs  and  renewals  of 
harness  and  wagons  used  in  connection  with  this  work 
should  be  charged  to  the  account  Maintenance  of  Utility 
Equipment. 

The  cost  of  sprinkling  rendered  necessary  by  repairs  or 
construction  of  track  or  paving  should  be  charged  to  the 
proper  Maintenance  or  Construction  account. 

13.  Removal  of  Snow,  Ice  and  Sand  from  Tracks. 

Charge  this  account  with  the  cost  of  all  material  used  and 
labor  expended  for  the  removal  of  snow,  ice,  and  sand  from 
tracks,  whether  done  by  the  company  or  otherwise,  includ 
ing  tools  and  expenses,  cost  of  salt  and  delivering  same  in 
carhouses  or  bins,  and  the  wages  of  men  engaged  in  salting 
track  and  operating  snowplows,  sweepers,  scrapers,  etc. 

Repairs  and  renewals  of  salt  cars,  snowplows,  sweepers, 
scrapers,  and  miscellaneous  snow  and  sand  equipment  used 
in  connection  with  this  work,  and  repairs  and  renewals  of 
harness  and  wagons  used  in  connection  with  this  work 
should  be  charged  to  the  account  Maintenance  of  Utility 
Equipment. 

14.  Maintenance  of  Tunnels,  Bridges,  Trestles,  Culyerts,  Sub- 

ways (Labor). 

15.  Maintenance  of  Tunnels,  Bridges,  Trestles,  Culverts,  Sub- 

ways (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  material  used  and 
labor  expended  in  repairing  tunnels  and  subways;  pay  of 
tunnel  watchmen  and  cost  of  supplies  used  b^  them;  clean- 
ing, repainting,  and  whitewashing;  and  maintenance  of 
lighting,  ventilating,  and  drainage  systems.  This  account 
does  not  include  repairs  or  renewals  to  roadway,  tracks,  or 
electric  feeder  and  contact  lines  through  tunnels  and  sub- 
ways. 

Charge,  also,  with  the  cost  of  all  material  used  and  labor 
expended  in  repairing  and  renewing  bridges,  trestles,  cul- 
verts (both  substructure  and  superstructure),  piers,  abut- 
ments, masonry,  and  drain  pipes,  including  repairs  made 
necessary  by  washouts;  retaining  Avails,  riprapping,  and 
dikes  necessary  to  protect  or  strengthen  bridges  and  cul- 
verts against  ice.  water,  or  drift;  guards  on  bridges,  framing 
ties  for  bridges;  bridge  signs  or  number  boards;  cost  of  clean- 
ing channels  under  bridges  and  cleaning  culverts;  altering  and 
bracing  bridges  and  trestles  during  progress  of  filling;  cost 
of  removing  old  bridges  in  connection  with  construction  of 
new  bridges,  and  constructing  and  removing  temporary  or 
false  work  used  in  repairing  and  renewing  bridges  and  cul- 
verts; also  pay  of  bridge  foremen  and  bridge  watchmen  and 


16 
17 
18 
19 
cost  of  all  supplies  used  by  them,  and  pay  of  bridge  inspec- 
tors and  expenses  incident  to  bridge  inspection. 

Note: — Any  structure  carrying  tracks  over  other  tracks, 
a  stream,  highway,  or  canal  should  be  considered  a  bridge 
or  a  culvert.  The  cost  of  maintaining  structures,  carrying 
other  tracks,  canals,  highways,  etc.,  over  the  carrier's  tracks 
should  be  charged  to  the  account  Mainteanance  of  Cross- 
ings, Fences,  Cattle  Guards,  and  Signs. 

16.  Maintenance  of  Crossings,  Fences,  Cattle  Guards,  Signs. 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  and  renewing  street,  road, 
and  farm  crossings  at  grade,  overhead  bridges  and  viaducts, 
roadways  of  undergrade  foot  or  wagon  crossings,  crossing 
gates  and  warning  signals,  cost  of  drainage  and  excava- 
tions for  undergrade  crossings,  and  payments  and  assess- 
ments for  street  repairs  or  sewers  at  crossings. 

Charge  also  with  the  cost  of  all  material  used  and  labor 
expended  in  repairing  and  renewing  right-of-way  fences, 
snow  and  sand  fences,  cattle  guards,  wing  fences,  aprons, 
and  hedges;  and  mile,  section,  warning,  and  other  roadway 
signs. . 

Note: — This  account  does  not  include  the  cost  of  track 
maintenance  proper,  such  as  frogs,  cross-overs,  switches, 
etc.,  which  should  be  charged  to  the  account  Special  Work 
or  the  appropriate  MAINTENANCE  account. 

Note: — Street  or  sewer  repairs  within  the  limits  of  shop 
grounds  or  immediately  adjacent  to  station  buildings  should 
be  charged  to  the  account  Maintenance  of  Buildings,  Fix- 
tures and  Grounds  or  the  appropriate  sub-account  there- 
under. 

17.  Improvement  of  Right  of  Way. 

Charge  this  account  with  the  cost  of  all  material  used  and 
labor  expended  in  improving  and  beautifying  the  right-of- 
way. 

Cost  of  repairing  and  renewing  right-of-way  fences 
should  not  be  charged  to  this  account  but  to  Account 
16,  Maintenance  of  Crossings,  Fences,  Cattle  Guards,  Signs. 

18.  Maintenance  of  Telephone  and  Signal  System  (Labor). 

19.  Maintenance  of  Telephone  and  Signal  System  (Sundries). 

Charge  this  account  with  the  cost  of  all  material  used  and 
labor  expended  in  repairing  and  renewing  telephone  system 
owned  by  the  Company  or  for  which  it  is  responsible,  also 
cost  of  all  material  used  and  labor  expended  in  repairing  and 
renewing  signal  system. 

This  account  is  to  include  all  apparatus,  appliances  and 
fixtures  forming  a  part  of  the  telephone  or  signal  system. 
except  poles  and  fixtures  forming  a  part  of  the  transmission 
system  or  the  distribution  system,  to  which  poles  and  fix- 

80 


20 
21 
22 

23 
24 

tures   telephone    or   signal    wires,   apparatus,   appliances   or 

fixtures,  may  be  attached. 

20.  Miscellaneous  Way  Expenses. 

Charge  this  account  with  all  expenses  in  connection 
with  Maintenance  of  Way  not  properly  chargeable  to  any  of 
the  preceeding  accounts. 

21.  Maintenance  of  Overhead  Transmission  System  (Labor). 

22.  Maintenance  of  Overhead  Transmission  System  (Sundries). 

23.  Maintenance   of   Underground   Transmission   System   .(La- 

bor). 

24.  Maintenance  of  Underground  Transmission  System   (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all'  material  used 
and  labor  expended  in  repairing  and  renewing  the  high-ten- 
sion transmission  system,  including  cables,  wires,  insulators, 
insulator  pins,  and  insulating  material.  Charge  also  with 
repairs  and  renewals  of  underground  transmission  conduits, 
manholes,  sewer  connections,  sewer  traps,  and  paving;  re- 
placement and  renewal  of  poles,  painting  poles,  removing 
and  resetting  poles,  repairing  poles  and  pole  fixtures,  cross- 
arms,  braces,  brackets  and  other  pole  fixtures  and  appli- 
ances; guys  and  other  supports  for  holding  poles,  towers 
and  other  structures  in  position;  also  replacement  and  re- 
newal of  towers,  painting  towers,  repairs  to  towers  and  other 
appliances  for  supporting  the  overhead  transmission  system. 
The  cost  of  maintaining  poles,  towers  and  other  support- 
ing fixtures,  which  carry  both  transmission  and  distribution 
conductors,  should  be  apportioned  between  this  account  and 
the  account  Maintenance  of  Distribution  System. 

Note: — In  electric  railway  operations,  when  the  electric 
current  generated  (or  received)  is  changed  by  means  of  (a) 
rotary  converters,  or  (b)  motor  generator  sets,  or  (c)  static 
transformers  (substation  apparatus),  that  portion  of  the 
line  (or  outside  conductor  system)  carrying  current  of  other 
than  the  operating  kind  or  voltage  shall  be  classed  as  the 
Transmission  System.  Tie  lines  between  generating  sta- 
tions and  substations  shall  follow  the  same  rule  as  other 
lines. 

When  the  electric  current  is  generated  (or  received) 
and  used  substantially  unchanged  in  voltage  and  kind,  the 
line  (or  outside  conductor  system),  including  feeders,  trolley 
wire,  booster  circuits,  and  supplementary  return  (if  any), 
shall  be  classed  wholly  as  the  Distribution  System. 

81 


25 
26 
27 
28 
29 

25.  Maintenance  of  Overhead  Distribution  System  (Labor). 

26.  Maintenance  of  Overhead  Distribution  System  (Sundries). 

27.  Maintenance  of  Underground  Distribution  System  (Labor). 

28.  Maintenance    of   Underground    Distribution    System    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  material  used  and 
•labor  expended  in  repairing  and  renewing  the  distribution 
system,  as  follows: 

a.  Overhead  feeders  for  transmitting  low-tension  pow- 
er from  power  stations  and  substations,  including  insulators 
and  connections. 

b.  Underground    feeders    for    transmitting    low-tension 
.  power  from  power   stations   and   substations,   including   in- 
sulators and  connections. 

c.  Track  bonding,  including  track  bonds,  cost  of  punch- 
ing and  drilling  rails  for  track  bonds,  and  testing  for  de- 
fective bonding. 

d.  Overhead  trolley,  including  cost  of  trolley,  guard, 
span,  strain,  supplementary  and  other  wires,  and  all  caten- 
ary construction  used  in  connection  with  the  overhead 
trolley  system. 

.  ■  e.     Third  rail,  including  cost  of  third   rail,  braces  and 

supports  for  same,  insulating  devices,  material  used  for 
covering  and  protecting'  same,  and  all  fixtures  and  appli- 
ances connected  with  third-rail  conductors. 

Note: — In  electric  railway  operations,  when  the  electric 
current  generated  (or  received)  is  changed  by  means  of  (a) 
"  rotary  converters  or  (b)  motor  generator  sets,  or  (c)  static 
transformers  (substation  apparatus),  that  portion  of  the 
line  (or  outside  conductor  system)  carrying  current  of  other 
than  the  operating  kind  or  voltage  shall  be  classed  as  the 
Transmission  System.  Tie  lines  between  generating  sta- 
tions and  substations  shall  follow  the  same  rule  as  other 
lines. 

When  electric  current  is  generated  (or  received)  and 
used  substantiallv  unchanged  in  voltage  and  kind,  the  line 
(or  outside  conductor  system),  including  feeders,  trolley, 
wire,  booster  circuits,  and  supplementary  return  (if  any), 
shall  be  classed  wholly  as  the  Distribution  System. 

29.  Miscellaneous  Electric  Line  Expenses. 

Charge  this  account  with  all  expenses  in  connection 
with  maintenance  of  electric  line  not  properly  chargeable 
to  any  of  the  preceding  accounts. 


30 
31 
32 
33 
34 
35 
36 

29.     Miscellaneous  Electric  Line  Expenses. 

This  account  should  include  maintenance  of  such  tools  as  are 
included  in  the  tool  equipment  used  in  connection  with  '"Mainten- 
ance of  Electric  Line — Railway."  These  tools  are  distinct  from  the 
tools  or  tool  equipment  used  for  other  or  general  purposes,  properly 
chargeable  in  other  accounts,  or  small  "Hand  Tools"  used  for  speci- 
fic purposes,  properly  chargeable  to  the  specific  accounts  receiving 
the  benefit  of  their  use  The  maintenance  of  tools  or  tool  equipment 
properly  chargeable  to  this  account,  should  include  gasoline  line 
cars,  gasoline  hand  cars,  etc.  Horse  drawn  line  wagons  are  carried 
in  special  account  "Horse  and  Vehicle  Service";  automobile  line 
wagons  are  carried  in  special  account  "Automobile  Service";  electric 
line  cars  (operated  by  electricity)  are  carried  in  special  account 
"Utility  Service."  The  use  of  the  equipment  herein  referred  to  as 
carried  in  "Special  Accounts,"  should  be  charged  into  this  account 
from  the  "Special  Accounts." 


dll     lULiucinai     v--A.y  v.iu^*j     \-^ij*»^^ ..  >-v»      .... —     

buildings    and    structures. 

The  term  "buildings,  fixtures  and  grounds,"  in  addition 
to  embracing  the  buildings  proper,  is  understood  to  include 
fixtures  when  immovable  and  built  in  as  a  part  of  the  struc- 
ture; pipes  for  gas,  water,  sewerage,  and  drainage;  apparatus 
for  heating,  lighting,  and- ventilating;  freight  and  passenger 
elevators  with  fixtures  and  appurtenances;  platforms;  ap- 
pliances for  protecting  buildings  against  fire;  fences,  walls, 
sidewalks,  and  pavements  within  the  limit  of  grounds  im 
mediately  adjacent  to  buildings  or  yards,  except  paving  in 
tracks. 

Note: — Material  used  or  labor  expended  on  power  plant, 
substation,  transformer  station,  storage  battery  station,  gen- 
eral office,  stores  department,  stable,  automobile  service  or 
utility  service  buildings,  fixtures  and  grounds  should  not  be 
charged  to  any  of  the  above  accounts,  but  to  the  proper 
"Power  Accounts,"  "Operating  Expense  Accounts,"  or 
"Special  Accounts." 

Note: — Material  used  or  labor  expended  on  buildings, 
grounds,  docks  or  wharves,  not  used  in 'the  operation  of  a 
property  but  operated  as  an  outside  transaction  or  invest- 
ment, should  not  be  charged  to  these  accounts  but  to  In- 
come Account  No.  2751,  "Rents  from  Land,  Buildings  or 
Other  Property  (Net)." 

Note: — The  building,  grounds,  .  dock  or  wharf,  upon 
which  material  is  used  or  labor  expended,  must  be  reported 
and  identified  by  the  proper  name,  or  the  location  properly 
described. 


35. 
36. 


25 
26 
27 
28 
29 

25.  Maintenance  of  Overhead  Distribution  System  (Labor). 

26.  Maintenance  of  Overhead  Distribution  System  (Sundries  V 


juauiv  uunumg.  including  track  bonds,  cost  of  punch- 
ing and  drilling  rails  for  track  bonds,  and  testing  for  de- 
fective bonding. 

d.     Overhead    trolley,   including   cost   of   trolley,   guard, 
span,  strain,  supplementary  and  other  wires,  and  all  caten- 
ary   construction    used    in    connection    with    the    overhead 
trolley  system. 
.  ■  e.     Third  rail,  including  cost  of  third   rail,  braces  and 

supports  for  same,  insulating  devices,  material  used  for 
covering  and  protecting'  same,  and  all  fixtures  and  appli- 
ances connected  with  third-rail  conductors. 

Note: — In  electric  railway  operations,  when  the  electric 
current  generated  (or  received)  is  changed  by  means  of  (a) 
**  rotary  converters  or  (b)  motor  generator  sets,  or  (c)  static 
transformers  (substation  apparatus),  that  portion  of  the 
line  (or  outside  conductor  system)  carrying  current  of  other 
than  the  operating  kind  or  voltage  shall  be  classed  as  the 
Transmission  System.  Tie  lines  between  generating  sta- 
tions and  substations  shall  follow  the  same  rule  as  other 
lines. 

When  electric  current  is  generated  (or  received)  and 
used  substantiallv  unchanged  in  voltage  and  kind,  the  line 
(or  outside  conductor  system),  including  feeders,  trolley, 
wire,  booster  circuits,  and  supplementary  return  (if  any), 
shall  be  classed  wholly  as  the  Distribution  System. 

29.     Miscellaneous  Electric  Line  Expenses. 

Charge  this  account  with  all  expenses  in  connection 
with  maintenance  of  electric  line  not  properly  chargeable 
to  any  of  the  preceding  accounts. 


30. 
31. 
32. 

33. 
34. 


30 
31 
32 
33 
34 
35 
36 
of  Buildings,  Fixtures   and   Grounds   "Way." 

of  Buildings,  Fixtures  and   Grounds  "Shop.'* 
of    Buildings,    Fixtures    and    Grounds    "Car 


Maintenance 

Maintenance 

Maintenance 
House." 

Maintenance  of  Docks  and  Wharves. 

of    Miscellaneous    Buildings 


Fixtures    and 


Maintenance 
Grounds. 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Class- 
ification, are  as  follows: — 

Charge  to  this  account  the  cost  of  all  material  used  and 
labor  expended  in  repairing  buildings  and  structures,  cost 
of  fixtures  and  repairs  to  same,  cost  of  maintaining  walks, 
driveways,  and  grounds  connected  with  buildings;  cost  of 
delivering  material,  including  freight  charges,  if  any,  and 
all  incidental  expenses  connected  with  the  maintenance  of 
buildings    and    structures. 

The  term  "buildings,  fixtures  and  grounds."  in  addition 
to  embracing  the  buildings  proper,  is  understood  to  include 
fixtures  when  immovable  and  built  in  as  a  part  of  the  struc- 
ture; pipes  for  gas,  water,  sewerage,  and  drainage;  apparatus 
for  heating,  lighting,  and  ventilating;  freight  and  passenger 
elevators  with  fixtures  and  appurtenances;  platforms;  ap- 
pliances for  protecting  buildings  against  fire:  fences,  walls, 
sidewalks,  and  pavements  within  the  limit  of  grounds  im 
mediately  adjacent  to  buildings  or  yards,  except  paving  in 
tracks. 

Note: — Material  used  or  labor  expended  on  power  plant, 
substation,  transformer  station,  storage  battery  station,  gen- 
eral office,  stores  department,  stable,  automobile  service  or 
utility  service  buildings,  fixtures  and  grounds  should  not  be 
charged  to  any  of  the  above  accounts,  but  to  the  proper 
"Power  Accounts,"  "Operating  Expense  Accounts."  or 
"Special  Accounts." 

Note: — Material  used  or  labor  expended  on  buildings, 
grounds,  docks  or  wharves,  not  used  in -the  operation  of  a 
property  but  operated  as  an  outside  transaction  or  invest- 
ment, should  not  be  charged  to  these  accounts  but  to  In- 
come Account  No.  2751,  "Rents  from  Land,  Buildings  or 
Other  Property  (Net)." 

Note: — The  building,  grounds,  .  dock  or  wharf,  upon 
which  material  is  used  or  labor  expended,  must  be  reported 
and  identified  by  the  proper  name,  or  the  location  properly 
described. 


35. 
36. 


37 
38 
39 

40 
41 
42 
43 

44 
45 
46 
47 

37. 

38. 

39. 

40. 

41.  Superintendence  of  Equipment. 

Charge  this  account  with  the  salaries  and  office  and 
traveling  expenses  of  officers  and  their  assistants  when  dir- 
ectly in  charge  of  equipment,  including  superintendent  of 
equipment,  mechanical  engineer,  electrical  engineer,  super- 
intendent of  rolling  stock,  master  car  builder,  master  mech- 
anic, general  foremen,  and  their  office  forces.  Charge  also 
with  the  cost  of  drafting  and  engineering  instruments  and 
the  cost  of  repairing  same;  cost  of  supplies  used  by  em- 
ployes whose  salaries  are  charged  to  this  account;  office 
rent,  cost  of  repairing  rented  offices,  and  miscellaneous  of- 
fice expenses,  when  separate  offices  are  maintained  by  of- 
ficers whose  salaries  are  charged  to  this  account. 

Note: — It  is  not  intended  that  any  portion  of  expenses 
of  general  offices  should  be  charged  to  this  account. 

Note: — When  employes  enumerated  above  are  engaged 
in  work  not  chargeable  to  Equipment  their  salaries  and  ex- 
penses should  be  charged  to  the  specific  work  on  which  en- 
gaged. 

Note: — When  employes  enumerated  above  have  super- 
vision over  other  departments  also,  their  salaries  and  ex- 
penses should  be  apportioned  over  the  departments  over 
which  they  have  jurisdiction,  the  apportionment  being  on 
the  basis  of  service  rendered. 

42.  Maintenance  of  Revenue  Passenger  and  Combination  Cars- 

Trucks  (Labor). 

43.  Maintenance  of  Revenue  Passenger  and  Combination  Cars- 

Trucks  (Sundries). 

44.  Maintenance  of  Revenue  Passenger  and  Combination  Cars- 

Bodies   (Labor). 

45.  Maintenance  of  Revenue  Passenger  and  Combination  Cars- 

Bodies  (Sundries). 

46.  Maintenance  of  Revenue  Passenger  and  Combination  Cars- 

Painting  and  Varnishing  (Labor). 

47.  Maintenance  of  Revenue  Passenger  and  Combination  Cars- 

Painting  and  Varnishing  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 

84 


48 
49 
SO 
51 
counts,  in  conformity  with  Wisconsin  Commission  Class- 
ification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  passenger  and  combination 
cars. 

The  term  "car"  includes  body,  trucks,  and  all  fixtures 
and  appliances  inside  of  or  attached  to  the  car  body  or 
trucks,  except  the  electric  equipment  of  the  car.  The  term 
"combination  car"  includes  all  cars  that  are  used  in  part  for 
carrying  passengers. 

The  cost  of  shifting  trucks  of  cars  from  car  bodies  of 
this  class  shall  be  charged  to  this  account. 

Note: — Incandescent  lamps  and  other  supplies  for  cars 
should  be  charged  to  the  accounts  79,  80,  81,  82,  86. 

48.  Maintenance  of  Revenue  Freight,  Express  and  Mail  Cars 

(Labor). 

49.  Maintenance  of  Revenue  Freight,  Express  and  Mail  Cars 

(Sundries). 

Instructions  regarding  charges  and  credits  to  these 
accounts,  in  conformity  with  Wisconsin  Commission  Class- 
ification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  freight,  express,  and  mail 
cars,  from  the  operation  of  which  revenue  is  derived. 

The  term  "car"  includes  body  and  trucks,  and  all  fix- 
tures and  appliances  inside  of  or  attached  to  the  car  body 
or  trucks,  except  the  electric  equipment  of  the  car. 

The  cost  of  shifting  trucks  of  cars  from  car  bodies  of 
this  class  shall  be  charged  to  this  account. 

Note: — Incandescent  lamps  and  other  supplies  for  cars 
should  be  charged  to  the  accounts  79,  80.  81,  82,  86. 

50.  Maintenance  of  Revenue  Locomotives  (Labor). 

51.  Maintenance  of  Revenue  Locomotives  (Sundries). 

Instructions  regarding  charges  and  credits  to  these 
accounts,  in  conformity  with  Wisconsin  Commission  Class- 
ification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  -material  used 
and  labor  expended  in  repairing  locomotives  from  the  opera- 
tion of  which  revenue  is  derived. 

The  term  "locomotive"  includes  body  and  trucks,  and 
all  fixtures  and  appliances  inside  of  or  attached  to  the  body 
or  trucks,  except  the  electric  equipment  of  locomotives. 

The    cost    of    shifting    trucks    from    one    locomotive    to 
.     another  should  be  charged  to  this  account. 

Note: — Incandescent  lamps  and  other  supplies  for  loco- 
motives should  be  charged  to  the  accounts  79,  80,  81,  82,  86. 


52 
53 
54 
55 
56 
57 
58 
59 

52.  Maintenance  of  Electric  Equipment  of  Revenue  Cars  (La- 

bor). 

53.  Maintenance  of  Electric  Equipment  of  Revenue  Cars  (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these 
accounts,  in  conformity  with  Wisconsin  Commission  Class- 
ification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  the  electric  equipment  and 
wiring  of  all  passenger,  combination,  freight,  express,  and 
mail  cars  from  the  operation  of  which  revenue  is  derived. 

The  cost  of  shifting  electric  equipment  from  one  car  to 
another  should  be  charged  to  this  account. 

Note: — Incandescent  lamps  and  other  supplies  for  cars 
should  be  charged  to  the  accounts  79,  80,  81,  82,  86. 

54.  Maintenance   of  Electric  Equipment   of  Revenue   Locomo- 

tives (Labor). 

55.  Maintenance  of  Electric  Equipment  of  Revenue   Locomo- 

tives (Sundries). 

Instructions  regarding  charges  and  credits  to  these 
accounts,  in  conformity  with  Wisconsin  Commission  Class- 
ification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  electric  equipment  and  wir- 
ing of  locomotives,  from  the  operation  of  which  revenue  is 
derived. 

The  cost  of  shifting  electric  equipment  of  locomotives 
from  one  locomotive  to  another  should  be  charged  to  this 
account. 

Note: — Incandescent  lamps  and  other  supplies  for  loco- 
motives should  be  charged  to  the  accounts  79,  80,  81.  82,  86. 

56.  Maintenance  of  Utility  Equipment — Railway  (Labor). 

57.  Maintenance  of  Utility  Equipment — Railway  (Sundries), 

58.  Maintenance   of  Electric   Equipment  of  Utility  Equipment 

— Railway  (Labor). 

59.  Maintenance  of  Electric  Equipment  of  Utility  Equipment — 

(Sundries). 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  "Utility  Equipment — Rail- 
way," including  electric  locomotives  used  for  switching  pas- 
senger trail  cars  in  and  out  of  Car  Houses,  supply  cars  used 
for  transporting  tickets,  transfers  and  money,  hospital  car, 


60 
61 
62 
63 
64 
65 
66 
67 
68 
69 
70 
sand  and  salt  cars,  sweepers,  etc..  together  with  repairs  to 
the  electric  equipment  of  same,  covering  the  utility  equip- 
ment operated  by  the  Transportation  Department  of  T.  M. 
E.    R.    &    L.    Co.,    as    distinguished   from    utility   equipment 
operated  by  "Utility  Service  Department"  of  T.  M.  E.  R.  & 
L.    Co..   designated    as   "Miscellaneous    Utility    Equipment," 
operation  and  maintenance  of  which  is  carried  in  "Special 
Accounts." 

60.  Shop  Machinery  and  Tools  (Labor). 

61.  Shop  Machinery  and  Tools  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  machinery  and  tools  in 
shops  and  carhouses.  such  as  engines  and  boilers,  shafting 
and  belting;  cranes,  hoists,  jacks,  and  other  equipment  used 
in  connection  therewith;  furnaces,  forges,  lathes,  shapers, 
drill  presses,  wheel  grinders  and  wheel  presses,  planers, 
etc. 

62.  Shop  Expenses. 

Charge  this  account  with  all  expenditures  for  heating 
and  lighting  repair  shops;  power;  miscellaneous  expenses  of 
such  shops,  including  fuel,  water,  and  ice;  oil,  grease,  waste, 
and  other  material  used  in  lubricating  shop  machinery  and 
tools;  cost  of  supplies  and  small  hand  tools  used  by  mechan- 
ics, and  wages  of  employes  making  and  repairing  same; 
wages  of  stationary  engineers  and  firemen;  watchmen, 
sweepers,  cleaners,  and  other  unskilled  laborers  employed 
in  general  work  in  and  about  shops  and  shop  yards. 

63.  Miscellaneous  Equipment  Expenses. 

Charge  this  account  with  all  expenses  in  connection 
with  the  maintenance  of  equipment  not  properly  chargeable 
to  any  of  the  other  Equipment  accounts. 

64. 

65. 

66. 

67.. 

68. 

69. 

70. 

87 


71 
72 

71.  Advertising — For     Attracting     Railway     Traffic     (Reserve 

Credit). 

Charge  this  account  with  the  salaries  and  expenses  of 
advertising  agents;  cost  of  bill  posting,  and  printing,  pub- 
lishing and  distributing  passenger  time-tables,  folders, 
notices  to  shippers  and  other  advertising  matter;  advertis- 
ing in  newspapers  and  periodicals  for  the  purpose  of  secur- 
ing traffic;  bulletin  boards,  cards,  cases',  display  cards,  photo- 
graphs, and  postage  and  express  charges  on  advertising  mat- 
ter, and  other  expenses  for  attracting  traffic. 

72.  Miscellaneous  Traffic  Expenses. 

Charge  this  account  with  the  salaries  and  office  and 
traveling  expenses  of  officers  and  their  assistants  when 
directly  in  charge  of  traffic,  including  traffic  managers,  gen- 
eral freight,  express,  passenger,  and  ticket  agents,  com- 
mercial, city,  district,  and  excursion  agents,  their  clerks  and 
assistants;  cost  of  supplies  used  by  employes  whose  sal- 
aries are  charged  to  this  account;  office  rent  and  cost  of 
repairing  rented  offices,  and  miscellaneous  office  expenses 
when  separate  offices  are  maintained  by  officers  whose  sal- 
aries are  charged  to  this  account. 

Note: — It  is  not  intended  that  any  portion  of  expenses 
of  general  officers  should  be  charged  to  this  account. 

Note: — When  employes  enumerated  above  are  engaged 
in  work  not  chargeable  to  Trafic,  their  salaries  and  ex- 
penses should  be  charged  to  the  specific  work  on  which 
engaged. 

Note: — When  employes  enumerated  above  have  super- 
vision over  other  departments  also,  their  salaries  and  ex- 
penses should  be  apportioned  among  the  departments  over 
which  they  have  jurisdiction,  upon  the  basis  of  service  ren- 
dered. 

Charge  this  account  with  the  cost  of  operating  amuse- 
ment parks,  resorts,  and  other  like  attractions  maintained 
and  operated  for  the  purpose  of  inducing  travel  upon  the 
line  of  the  carrier. 

Note: — Where  any  such  park,  resort,  or  other  attraction 
is  maintained  primarily  for  any  other  purpose  than  the 
stimulation  of  travel  upon  the  line  of  the  carrier,  it  shall 
be  considered  an  outside  operation,  and  the  expenses  of 
such  operation  and  maintenance  shall  be  excluded  from 
street  railway  operation  expenses,  and  the  net  revenue  from 
the  operation  of  such  parks,  resorts,  and  other  attractions 
shall  be  included  in  Non-Operating  Revenues. 

Charge  this  account  with  all  expenses  of  traffic  as- 
sociations, including  membership  fees,  contributions  and 
donations  for  the  distinct  purpose  of  securing  passenger 
traffic,  and  all  other  traffic  expenses  not  chargeable  to  any 
of  the  preceding  Traffic  accounts. 

88 


73 

74 
75 
76 
77 

73.  Power  Apportioned   (Proportion  of  Cost  of  Power — Rail- 

way Department;. 
Charge  this  account  with  the  proper  proportion  of  the 
total  cost  of  electric  power  generated.  This  account  will 
be  set  up  by  those  companies  operating  a  railway  and  one 
or  more  utilities  using  electric  energy.  In  such  cases  the 
power  accounts  as  prescribed  will  be  opened,  the  entire 
group  of  such  accounts  being  regarded  as  an  apportionment 
account  and  the  total  cost  of  power  will  be  apportioned 
over  the  several  departments  or  utilities  making  a  demand 
for  power,  charging  to  this  account  the  proportion  of  the 
total  cost  of  power  generated  properly  chargeable  to  the 
railway  department. 

74.  Superintendence  of  Transportation. 

Charge  this  account  with  the  salaries,  and  office  and 
traveling  expenses  of  officers  and  assistants  when  directly 
in  charge  of  transportation,  superintendence  of  transporta- 
tion, division  superintendent,  their  assistants  and  aids; 
trainmasters,  train  dispatchers,  car  starters,  inspectors,  in- 
structors, and  others  employed  in  superintending  transpor- 
tation; cost  of  supplies  used  by  employes  whose  salaries 
are  charged  to  this  account;  office  rent,  cost  of  repairing 
rented  offices,  and  miscellaneous  office  expenses  when  sep- 
arate offices  are  maintained  by  officers  whose  salaries  are 
charged  to  this  account. 

Note: — No  portion  of  the  expenses  of  general  offices 
should  be  charged  to  this  account. 

Note: — When  employes  enumerated  above  are  engaged 
in  work  not  chargeabe  to  Transportation  Expenses,  their 
salaries  and  expenses  should  be  charged  to  the  specific 
work  on  which  engaged.  If  any  such  employes  have  super- 
vision over  other  departments  also,  their  salaries  and  ex- 
penses should  be  apportioned  in  accordance  with  the  ser- 
vice rendered  among  the  departments  over  which  they  have 
jurisdiction.       v 

Note: — Cost  of  secret  service  inspection  should  be 
charged  to  account  84,  Secret  Inspection. 

75.  Wages  of  Passenger  Conductors. 

Charge  this  account  with  the  wages  of  conductors  en- 
gaged  in  passenger   service. 

76.  Wages  of  Passenger  Motormen. 

Charge  this  account  with  the  wages  of  motormen  en- 
gaged  in   passenger    service. 

77.  Wages  of  Freight  and  Express  Conductors,  Motormen  and 

Trainmen. 
Charge  this  account  with  the  salaries  and  wages  of  con- 
ductors, motormen,  and  other  trainmen  engaged  in  freight, 
express  and  mail  service. 


78 
79 
80 
81 
82 
83 
84 
85 
86 
87 
88 

78.  Wages  of  Miscellaneous  Car  Service  Employes. 

Charge  this  account  with  the  salaries  and  wages  of 
transfer  agents,  switch  tenders,  flagmen,  watchmen,  trail- 
car  couplers,  bridge  tenders,  and  other  miscellaneous  car 
service  employes. 

79.  Lubricating  Supplies  for  Cars  and  Motors. 

80.  Incandescent  Lamps  for  Lighting  Cars. 

81.  Water  and  Supplies  for  Cleaning  Cars. 

82.  Fuel,  Kindling  and  Other  Supplies  for  Heating  Cars. 

83.  Tickets,  Transfers,  Etc. 

84.  Secret  Inspection. 

85.  Ticket  Punches,  Motormen's  Tools,  Badges,  Etc. 

86.  Miscellaneous  Car  Service  Supplies  and  Expenses. 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with,  all  expenditures  for  lubricants 
and  waste  for  cars  and  electric  equipment  of  cars;  incandes- 
cent lamps,  oil,  and  other  supplies  for  lighting  cars;  sup- 
plies for  cleaning  cars;  fuel  for  heating  cars;  tools  and  other 
materials  and  supplies,  except  such  as  are  used  for  repairs 
or  renewals  of  cars  or  electric  equipment  of  cars;  cost  of 
tickets,  transfers,  and  baggage  checks;  secret  inspection; 
conductors'  books;  punches;  portable  registers;  tools  for 
motormen;  car  service  employes'  badges  and  uniforms,  and 
all  other  car  service  supplies  and  expenses. 

Similar  expenditures  for  locomotives  and  electric  equip- 
ment of  locomotives  should  be  charged  to  this  account. 

87.  Wages  of  Station  Employes. 

Charge  this  account  with  the  salaries  and  wages  of  sta- 
tion master,  freight,  express,  ticket,  baggage,  and  other  sta- 
tion agents;  announcers;  station  gatemen;  choppermen; 
platform  men;  janitors,  porters,  watchmen,  and  other  sta- 
tion employes;  warehousemen;  freight  house  foremen; 
truckmen,  checkmen,  and  other  express  and  freight  house 
employes. 

88.  Miscellaneous  Station  Expenses. 

Charge  this  account  with  all  expenditures  for  heating 
and   lighting   stations,   waiting   rooms,   freight   houses,   and 

90 


89 

90 

91 

92 

other  station  buildings;  rent  of  station  buildings;  furniture, 

tools,    and   implements   for   handling   freight    and    baggage: 

station  employes'  uniforms  and  badges;  water,  ice,  and  all 

other  station  expenses. 

89.  Wages  of  Car  House  Employes. 

Charge  this  account  with  all  salaries  and  wages  of 
carhouse  foremen;  watchmen;  car  placers;  car  shifters;  car. 
motor,  and  brak^  inspectors;  car  cleaners;  lamp  and  head- 
light tenders;  car  oilers;  carstove  firemen;  trolley  oilers, 
and  other  carhouse  employes  not  engaged  in  making  repairs 
or  renewals. 

Note: — The  cost  of  labor  used  in  shifting  trucks  and 
electric  en'*inment  should  not  be  charged  to  this  account  but 
to  the  accounts  Maintenance  of  Revenue  Passenger  and 
Combination  Cars,  Maintenance  of  Revenue  Freight,  Ex- 
press and  Mail  Cars,  Maintenance  of  Revenue  Locomotives, 
Maintenance  of  Electric  Equipment  of  Revenue  cars,  Main- 
tenance of  Electric  Equipment  of  Revenue  Locomotives,  or 
Maintenance  of  Utility  Equipment  as  determined  by  the  na- 
ture of  the  work  in  question. 

90.  Miscellaneous  Car  House  Expenses. 

Charge  this  account  with  the  cost  of  fuel,  light,  water, 
ice,  and  all  other  car  house  supplies  and  expenses. 

91.  Operation  of  Telephone   System. 

Charge  this  account  with  the  salaries  and  wages  of 
telephone  operators:  cost  of  chemicals  and  other  supplies 
for  telephone  service;  payments  for  use  of  telephone  lines 
and  other  telephone  expenses  in  connection  with  transporta- 
tion. 

Note: — Repairs  and  renewals  of  telephone  system 
should  not  be  charged  to  this  account  but  to  accounts  18 
and  19,  Maintenance  of  Telephone  and  Signal  System. 

Note: — The  cost  of  telephone  system  service  for  general 
office  purposes  should  be  charged  to  the  account  Miscellan 
eous  General  Expenses,  if  such  amount  is  not  distributed. 
If  the  carrier  operates  a  private  branch  exchange,  charge 
the  cost  of  the  oneration  of  such  exchange  to  the  account 
Miscellaneous  General  Exoenses. 

92.  Express  and  Freight  Collection  and  Delivery. 

Charge  this  account  with  the  salaries  and  wages  of 
drivers  and  helpers  employed  on  wagons  which  are  used 
for  the  collection  and  delivery  of  express  matter;  amounts 
paid  for  handling  express  matter  in  wagons  or  other  ve- 
hicles, and  other  expenses  incident  to  the  collection  and  de- 
liver^ of  express  matter  not  included  in  the  account  Opera- 
tion of  Utility  Equipment,  or  the  account  Maintenance  of 
Utility  Equipment. 


e 


>3 

)4 
95 
96 
97 
98 
99 
100 

93.  Loss  and  Damage  (Express  and  Freight.) 

Charge  this  account  with  all  expenditures  for  loss,  dam- 
age, delays,  and  destruction  of  freight,  express,  and  baggage 
entrusted  to  the  carrier  for  transportation,  and  all  expenses 
directly  incident  thereto. 

94.  Patrol  and  Wreck  Service  Expenses. 

95.  Miscellaneous  Transportation  Expenses. 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  getting  derailed 
cars  on  track  and  removing  obstructions  and  wreckage,  and 
all  other  expenses  in  connection  with  conducting  transporta- 
tion not  properly  chargeable  to  other  accounts. 
96. 

97. 
98. 
99. 
100. 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 
EXPENSE  ACCOUNTS. 

LIGHTING     DEPARTMENT,     ACCOUNTS     NUMBERED 

101-200   (DIRECT  CHARGES). 

101 
102 
103 
104 
105 
106 

101.  Superintendence  of  Lighting  Department. 

Charge  this  account  with  the  salaries  of  those  engaged 
in  the  supervision  of  the  Lighting  Department,  including 
the  superintendent,  electrical  engineers  and  assistants, 
clerks  and  stenographers,  etc. 

Note: — When  employes  enumerated  above  have  super- 
vision over  other  departments  also,  their  salaries  should  be 
apportioned  over  the  department  in  which  they  have  juris- 
diction, the  apportionment  being  on  the  basis  of  the  service 
rendered. 

102.  Power  Apportioned  (Proportion  of  Cost  of  Power — Light- 

ing Department). 
Charge  this  account  with  the  proper  proportion  of  the 
total  cost  of  electric  power  generated.  This  account  will  be 
raised  by  those  plants  operating  two  or  more  utilities  using 
electric  energy.  In  such  cases  the  power  accounts  as  pre- 
scribed will  be  opened,  the  entire  group  of  such  accounts  be- 
ing regarded  as  an  apportionment  account  and  the  total 
cost  of  oower  will  be  apportioned  over  the  several  utilities 
making  a  demand  for  power,  charging  to  this  account  the 
proportion  of  the  total  cost  of  power  generated  properly 
chargeable    to    the    electric    utility. 

103.  Inspecting  and  Patrolling  Transmission  System. 

Charge  this  account  with  all  -labor  engaged  in  inspect- 
ing and  patrolling  the  transmission  system  between  the  high 
tension  switchboard  at  the  point  of  generation  to  the  sub 
stations    or    transformer    stations,    including   the    testing    of 
the  line.     Exclude  maintenance  labor. 

104.  Maintenance  of  Overhead  Transmission  System   (Labor). 

105.  Maintenance    of    Overhead    Transmission    System    (Sun- 

dries). 

106.  Maintenance  of  Underground  Transmission  System   (La- 

bor). 

93 


107 
108 
.    109 
110 
111 
112 
107.     Maintenance  of  Underground  Transmission  System  (Sun- 
dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
ification,  are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and 
material  incurred  in  making  repairs  to  the  transmission  sys- 
tem. This  includes  repairs  and  renewals  of  underground 
transmission  conduits.,  manholes,  sewer  connections,  sewer 
traps,  and  paving;  replacement  and  renewal  of  poles,  paint- 
ing poles,  removing  and  resetting  poles,  repairing  poles  and 
pole  fixtures,  cross-arms,  insulator  pins,  insulators,  braces, 
brackets  and  other  pole  fixtures  and  appliances;  guys  and 
other  supports  for  holding  poles,  towers  and  other  structures 
in  position;  also  replacement  and  renewal  of  towers,  paint- 
ing towers,  repairs  to  towers  and  other  appliances  for  sup- 
porting the  overhead  transmission  system  and  the  replace- 
ment and  renewal  of  transmission  conductors  between  the 
generating  plant  and  the  sub-station.  The  cost  of  maintain- 
ing poles,  towers  and  other  supporting  fixtures  which  carry 
both  transmission  and  distribution  conductors  should  be 
apportioned  between  this  account  and  the  account  Mainten- 
ance of  Overhead  Distribution   System  or  Maintenance   of 

,  Underground  Distribution  System  as  determined  by  the. 
nature  of  the  conductor. 

108. 

109. 

110. 

111.  Labor  Inspecting,  Removing  and  Resetting  Transformers. 

Charge  this  account  with  all  labor  employed  in  remov- 
ing and  resetting  transformers,  either  on  the  premises  of  the 
consumer  or  on  poles  adjoining  such  premises,  and  all  in- 
spection of  transformers  and  their  replacement  in  the  course 
of  their  periodical  test  and  inspection.  Exclude  mainten- 
ance labor. 

Note: — The  cost  of  the  original  setting  of  each  trans- 
former will  be  charged  to  the  construction  account  Trans- 
formers. 

112.  Labor  Removing  and  Resetting  Meters. 

Charge  to  this  account  all  labor  employed  in  removing 
and  resetting  meters  on  the  premises  of  consumers  and 
placing  meters  in  the  course  of  regular  and  periodical  in- 
spection of  meters.     Exclude  maintenance  labor. 

Note: — The  cost  of  the  original  setting  of  each  meter 
will  be  charged  to  the  construction  account  Meters,  if  such 
is  the  policy  of  the  accounting  utility. 

94 


113 
114 
115 
116 
117 
118 

113.  Labor  Inspecting  and  Testing  Meters. 

Charge  this  account  with  all  labor  employed  in  testing 
and  inspecting  meters  both  on  the  premises  of  consumers 
and  in  the  meter  shop  of  the  utility.  Exclude  maintenance 
labor. 

114.  Miscellaneous    Distribution   System    Operating   Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  the  distribution  system  not  chargeable  to  any  of  the 
preceding  operating  labor  accounts.  Exclude  maintenance 
labor. 

115.  Meter  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  ex- 
penses incurred  in  connection  with  the  operation  of  the 
meter  department.  Tools  used  in  this  department,  together 
with  the  repairs  upon  the  same,  will  be  charged  to  this  ac- 
count unless  such  tools  are  included  in  the  tangible,  capital 
of  the  utility.  Expenses  such  as  light,  fuel,  supplies,  rent, 
and  electricity  used  for  operating  machinery  and  for  test- 
ing in  this  department,  and  other  similar  items,  will  be 
charged  to  this  account.  This  account  will  embrace  all 
meter  expenses  not  included  in  the  meter  labor  accounts 
and  the  account  Maintenance  of  Meters,  Exclude  mainten- 
ance supplies. 

116.  Miscellaneous  Distribution  System  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  con- 
sumed and  expenses  incurred  in  connection  with  the  opera- 
tion of  the  distribution  system  and  not  chargeable  to  any 
of  the  preceding  distribution  operating  accounts.  There 
will  be  charged  to  this  account  the  cost  of  maps  and  records, 
distribution  office  supplies  and  expenses  and  distribution  of- 
fice rent,  where  such  expense  is  directly  chargeable.  Ex- 
clude maintenance  supplies. 

117.  Maintenance  of  Overhead  Distribution  System  (Labor). 

118.  Maintenance     of     Overhead     Distribution     System     (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: —  ■  '  >    ■     • 

Charge  to  this  account  all  expenditures  for  repairs  and 
renewals  of  overhead  distribution  system,  including  labor, 
material,  tools  and  expenses.  This  embraces  replacement 
and  renewal  o^  poles,  painting  poles,  removing  and  resett- 
ing poles,  repairing  poles,  pole  fixtures  and  appliances,  in 
eluding  cross-arms,  insulators,  insulator  pins,  braces, 
brackets  and  other  pole  fixtures  and  appliances;  guys  and 
other  supports  for  holding  poles,  towers  or  other  structures 

95 


119 
120 
121 
122 
123 
124 
in  position;  also  replacements  and  renewals  of  towers  and 
painting  towers.     Repairs   to-towess   or   other  structures   or 
appliances   for  supporting  fixtures  which   carry  both   trans 
mission  and  distribution  conductors  should  be  apportioned 
between  this  account  and  the  account  Maintenance  of  Trans- 
mission  System. 

119.  Maintenance    of   Underground    Distribution    System    (La- 

bor). 

120.  Maintenance  of  Underground  Distribution  System   (Sun- 

dries). .    • 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  all  expenditures  for  repairs  and 
renewals  of  underground  distribution  system,  including  la 
bor,  material,  tools  and  expenses.  This  includes  repairs 
and  renewals  of  underground  distribution  system  conduits, 
manholes,  sewer  connections,  sewer  traps  and  paving;  re 
pairs  and  renewals  of  underground  distribution  system  con- 
ductors; repairs  and  renewals  of  underground  tube  system, 
including  coupling  boxes,  tubing,  junction  boxes,  manholes 
and  paving  in  connection  therewith;  also  repairs  or  renewals 
of  underground  distribution  system  service  connections. 
The  cost  of  maintaining  conduits  which  carry  both  trans- 
mission system  conductors  and  distribution  svstem  con- 
ductors should  be  apportioned  between  this  account  and  the 
account  Maintenance  of  Transmission  System. 

121.  Maintenance  of  Transformers  (Labor). 

122.  Maintenance    of    Transformers    (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
ification,  are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  maintaining  transformers,  including 
renewing  oil.  repainting,  rewinding  and  repairs  to  switches 
and  transformer  devices  which  are  the  property  of  the 
utility   on    the    consumers'   premises. 

123.  Manitenance  of  Meters  (Labor). 

124.  Maintenance  of  Meters   (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac 
counts,  in'  conformity  with  Wisconsin  Commission  Clas 
sification,  are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  meters  in  the  distribution 
system,  including  readjusting  and  painting  old  meters,  new 
meter  parts,  new  jewels,  cleaning  meters,  and  changing 
meters  for  routine  tests. 


125 

126 

127 

125.     Maintenance   of   Distribution   System   Buildings,   Fixtures 

Grounds. 

Charge  to  this  account  the  cost  of  all  material  used  and 
labor  expended  in  repairing  "Distribution  System"  build 
ings  and  structures,  cost  of  fixtures  and  repairs  to  same: 
cost  of  maintaining  walks,  driveways,  and  grounds  connect- 
ed with  buildings;  cost  of  delivering  material,  including 
freight  charges,  if  any.  and  all  incidental  expenses  connected 
with  the  maintenance  of  buildings  and  structures. 

The  term  "buildings,  fixtures  and  eron nrl  =  "  i*  --''••• 


„.. :  ,.:.  — uv^um,  l»ul  iu  die  piuper  rower  Ac- 
counts." "Operating  Expense  Accounts,"  or  "Special  Ac- 
counts." 

Note: — Material  used  or  labor  expended  on  buildings, 
grounds,  docks,  or  wharves,  not  used  in  the  operation  of  a 
property  but  operated  as  an  outside  transaction  or  invest- 
ment, should  not  be  charged  to  this  account  but  to  Income 
Account  No.  2851,  "Rents  from  Land.  Buildings  or  Other 
Property  (Net)." 

Note: — The  building,  grounds,  dock,  or  wharf,  upon 
which  material  is  used  or  labor  expended,  must  be  reported 
and  identified  by  the  proper  name,  or  the  location  properly 
described. 

126.  Shop    Machinery    and    Tools — Lighting    Department    (La- 

bor). 

127.  Shop  Machinery  and  Tools — Lighting  Department    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  machinery  and  tools  in 
shops,  such  as  engines  and  boilers,  shafting  and  belting; 
cranes,  hoists,  jacks,  and  other  equipment  used  in  connec- 
tion therewith;  furnaces,  forges,  lathes,  shapers,  drill  presses, 
planers,  etc. 

97 


119 
120 
121 
122 
123 
124 


1^4 

in  position;  also  replacements  and  renewals  of  towers  and 
painting  towers.  Repairs  to-towe*s  or  other  structures  or 
appliances  for  supporting  fixtures  which  carry  both  trans 
mission  and  distribution  conductors  should  be  apportioned 
between  this  account  and  the  account  Maintenance  of  Trans- 
mission   System. 

119.     Maintenance   of   Underground    Distribution    System    (La- 
borV 


bor) 

126.     Shcp       Machinery  '"anTT'^ToP^V1511^0"   System    (Sun- 
(Labcr.)  y      and      TocIs-Lighting      Department 

U7'     ^(gundri^f^      3nd      Tools-Lighting      Depart*** 

''Sho^ac^  i-lude  not  only  such 

"texVbutinaddrtion,  suchtools  at  are ^l^^u^"  C°Vered  ** 
of  the  Lighting  Department  used  for ejncluded  ln  the  *<*A  equipment 
chargeable  in  ''Oper tinTLwnJ? '  fT?  PUrp°SeS  and  P^perly 
Tools"  used  for  ^Wf^^ft^V  'T  SmaH  ""and 
specific  Operating  Expense  Acrnnnf.  ProPerly  chargeable  ,o  the 
of  such  hand  tool!       P  CC°Unt  recei™g  the  benefit  of  the  use 

illlU    paving,    ... 

of  underground  distribution  system  service  tuin.^im,,,,, 
The  cost  of  maintaining  conduits  which  carry  both  trans- 
mission system  conductors  and  distribution  system  con- 
ductors should  be  apportioned  between  this  account  and  the 
account  Maintenance  of  Transmission  System. 

121.  Maintenance  of  Transformers  (Labor). 

122.  Maintenance    of   Transformers    (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
ification,  are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  maintaining  transformers,  including 
renewing  oil.  repainting,  rewinding  and  repairs  to  switches 
and  transformer  devices  which  are  the  property  of  the 
utility   on    the    consumers'    premises. 

123.  Maintenance  of  Meters  (Labor). 

124.  Maintenance  of  Meters   (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac 
counts,  in'  conformity  with  Wisconsin  Commission  Clas 
sification,  are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  meters  in  the  distribution 
system,  including  readjusting  and  painting  old  meters,  new 
meter  parts,  new  jewels,  cleaning  meters,  and  changing 
meters  for  routine  tests. 

96 


125 
126 
127 

125.  Maintenance   of   Distribution   System   Buildings,   Fixtures 

Grounds. 

Charge  to  this  account  the  cost  of  all  material  used  and 
labor  expended  in  repairing  "Distribution  System"  build 
ings  and  structures,  cost  of  fixtures  and  repairs  to  same, 
cost  of  maintaining  walks,  driveways,  and  grounds  connect: 
ed  with  buildings;  cost  of  delivering  material,  including 
freight  charges,  if  any.  and  all  incidental  expenses  connected 
with  the  maintenance  of  buildings  and  structures. 

The  term  "buildings,  fixtures  and  grounds,"  in  addition 
to  embracing  the  buildings  proper,  is  understood  to  include 
fixtures  when  immovable  and  built  in  as  a  part  of  the  struc- 
ture; pipes  for  gas,  water,  sewerage,  and  drainage;  apparatus 
for  heating,  lighting,  and  ventilating;  freight  and  passenger 
elevators  with  fixtures  and  appurtenances;  platforms;  ap- 
pliances for  protecting  buildings  against  fire;  fences,  walls, 
sidewalks,  and  pavements  within  the  limit  of  grounds  im- 
mediately adjacent  to  buildings  or  yards. 

Note: — Material  used  or  labor  expended  on  power  plant, 
sub-station,  transformer  station,  storage  battery  station,  gen- 
eral office,  stores  department,  stable,  automobile  service  or 
utility  service  buildings,  fixtures  and  grounds  should  not  be 
charged  to  the  above  account,  but  to  the  proper  "Power  Ac- 
counts," "Operating  Expense  Accounts,"  or  "Special  Ac- 
counts." 

Note: — Material  used  or  labor  expended  on  buildings, 
grounds,  docks,  or  wharves,  not  used  in  the  operation  of  a 
property  but  operated  as  an  outside  transaction  or  invest- 
ment, should  not  be  charged  to  this  account  but  to  Income 
Account  No.  2851,  "Rents  from  Land,  Buildings  or  Other 
Property  (Net)." 

Note: — The  building,  grounds,  dock,  or  wharf,  upon 
which  material  is  used  or  labor  expended,  must  be  reported 
and  identified  by  the  proper  name,  or  the  location  properly 
described. 

126.  Shop    Machinery    and    Tools — Lighting   Department    (La- 

bor). 

127.  Shop  Machinery  and  Tools — Lighting  Department    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  machinery  and  tools  in 
shops,  such  as  engines  and  boilers,  shafting  and  belting; 
cranes,  hoists,  jacks,  and  other  equipment  used  in  connec- 
tion therewith;  furnaces,  forges,  lathes,  shapers,  drill  presses, 
planers,  etc. 


128 
129 
130 
13! 
132 
133 
134 
135 
136 
137 
138 
139 
128.     Shop  Expenses — Lighting  Department. 

Charge  this  account  with  all  expenditures  for  heating 
and  lighting  repair  shops;  power;  miscellaneous  expenses  of 
such  shops,  including  fuel,  water,  and  ice;  oil,  grease,  waste, 
and  other  material  used  in  lubricating  shop  machinery  and 
tools;  cost  of  supplies  and  small  hand  tools  used  by  mechan- 
ics, and  wages  of  employes  making  and  repairing  same; 
wages  of  stationary  engineers  and  firemen;  watchmen, 
sweepers,  cleaners,  and  other  unskilled  laborers  employed  in 
general  work  in  and  about  shops  and  shop  yards. 

129. 

130. 

131. 

132. 

133. 

134. 

135. 

136.  Trimming  and  Inspecting  Lamps. 

Charge  this  account  with  the  labor  of  trimming  and  in- 
specting all  arc  lamps  operated,  patrolling  arc  lamp  circuits, 
inspecting  incandescent  lamps  operated,  locating  open  cir- 
cuits, crosses  on  circuts,  and  other  lamp  operating  labor. 
Exclude  maintenance  labor. 

137.  Lamo  Supplies. 

Charge  this  account  with  all  operating  supplies  and 
material  used  in  connection  with  the  operation  of  arc  lamps. 
This  includes  the  cost  of  carbons,  globes,  waste,  reflectors, 
ropes  and  cables  for  supporting  lamps,  pulleys,  etc.,  credit- 
ing Lamps  and  Lamp  Supplies  stock  account  with  the 
material  used. 

138.  Incandescent  Lamp  Renewals. 

Charge  this  account  with  the  cost  of  renewal  of  incan- 
descent and  Nernst  lamps  on  consumers'  premises  and  also 
renewing  such  lamps  included  in  the  contract  for  municipal 
lighting.  Also  include  the  cost  of  photometering  incandes- 
cent lamps.  Credit  Lamps  and  Lamp  Supplies  stock  ac- 
count with  lamps  renewed. 

139.  Miscellaneous  Consumption  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  and 
expenses  incident  to  the  consumption  and  utilization  of  elec- 
tric energy  not  chargeable  to  any  of  the  preceding  accounts 

98 


140 
141 
142 
143 
144 
145 
146 
147 
148 
149 
150 
or    to    the    succeeding    account,    Customers'    Premises    Ex- 
penses.    This  will  include  the  cost  cf  setting  and  removing 
arc    lamps,    incandescent    lamps    and    fixtures    installed    in 
streets,  alleys,  parks,  public  grounds,  etc.,  but  not  the  orig- 
inal   installation    in    case   such   cost    is    included    in    tangible 
capital. 

140.  Customers'  Premises  Expenses  (Labor). 

141.  Customers'  Premises  Expenses  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  all  expenditures  made  in  connec- 
tion with  maintaining  the  efficiency  of  customers'  installa- 
tions on  their  premises  for  which  no  charge  is  made  to  the 
customers.  This  should  include  expenses  incurred  in  in- 
vestigating complaints,  changing  meters  for  request  ter.ts, 
placing  and  testing  meters  on  customer./  premises,  inspect- 
ing and  testing  new  wiring  and  fixtures,  wiring  customers' 
premises,  repairing  wiring  and  fixtures,  inspecting,  cleaning 
and  repairing  electrical  appliances  on  customers'  premises, 
and  similar  items  of  expense. 

142.  Maintenance  of  Lamps. 

Charge  this  account  with  the  expense  of  all  labor  and 
supplies  incurred  in  the  repair  and  renewals  of  lamps  and 
lamp  equipment.  This  includes  the  cost  of  removing 
lamps  and  lamp  equipment,  repairing  and  renewals  of 
lamps  in  the  Utility's  repair  shop,  readjusting  lamps  and 
lamp  equipment,  renewal  of  defective  parts,  renewal  of  cut- 
outs, repairs  and  renewals  of  mast-arms,  hangers,  etc..  re- 
placement and  renewal  of  lamp  poles,  painting  lamp  poles, 
straightening  ;poles.  etc. 

143. 

144. 

145. 

146. 

147 

148* 

149'. 

150. 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 
EXPENSE  ACCOUNTS. 

HEATING      DEPARTMENT      ACCOUNTS      NUMBERED 

201-300  (DIRECT  CHARGES). 

201 
202 
203 
204 
205 
206 

201.  Superintendence  of  Heating  Department. 

Charge  this  account  with  the  salaries  of  those  engaged 
in  the  supervision  of  the  Heating  Department,  including 
the  superintendent,  engineers  and  assistants,  clerks  and 
stenographers,  etc. 

Note: — When  employes  enumerated  above  have  super- 
vision over  other  departments  also,  their  salaries  should  be 
apportioned  over  the  department  in  which  they  have  juris- 
diction, the  apportionment  being  on  the  basis  of  the  service 
rendered. 

202.  Steam  Apportioned  (Proportion  of  Cost  of  Steam-Heating 

Department). 

Charge  this  account  with  the  cost  of  all  steam  delivered 
to  mains. 

203.  Labor,     Removing,     Resetting,    Inspecting    and     Testing 

Meters. 

Charge  this  account  with  "all  labor  employed  in  remov- 
ing and  resetting  meters  on  the  premises  of  the  customers 
and  placing  meters  in  the  course  of  regular  and  periodical 
inspection  of  same:  also  all  labor  employed  in  testing  and 
inspecting  meters  both  on  the  premises  of  the  customers 
and  in  the  Company's  shop.     Exclude  maintenance  labor. 

204.  Miscellaneous  Distribution  System  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  the  distribution  system  not  chargeable  to  any  of  the  pre- 
ceding operating  labor  accounts.  Exclude  maintenance  la- 
bor. 

205.  Misce^aneous  Distribution  System  Supplies  and  Expenses 

Charge  this  account  with  the  cost  of  all  supplies  con- 
sumed and  expenses  incurred  in  connection  with  the  opera- 
tion of  the  distribution  system,  not  chargeable  to  any  of  the 
preceding  distribution  operating  accounts.  Exclude  all 
maintenance  items. 

206.  Maintenance  of  Mains  (Labor). 

too 


207 

208 

".,v  >>,  ,  ,  209 

/>  :  210 

■  -  *  -  '    -  211 

212 
213 
214 

207.  Maintenance  of  Mains  (Sundries). 

Charge  these  accounts  with  all  expenditures  for  main- 
tenance and  repairs  of  mains,  including  labor,  material  and 
supplies,  hand  tools,  and  expenses,  in  connection  therewith. 
Include  cost  of  changing  position  of  mains. 

208.  Maintenance  of  Services   (Labor). 

209.  Maintenance  of  Services  (Sundries). 

Charge  these  accounts  with  all  expenditures  for  mainten 
ance  and  repairs,  of  services,  including  labor,  material  and 
supplies,  hand  tools  and  expenses,  in  connection  therewith. 

210.  Maintenance  cf  Meters  (Labor). 

211.  Maintenance  of  Meters   (Sundries). 

Charge  these  accounts  with  all  expenditures  for  mainten- 
tenance  and  repairs  of  meters,  including  labor,  material  and 
supplies,  hand  tools,  and  expenses,  in  connection  therewith. 
Include  readjusting  aixl  painting  old  meters,  new  meter 
parts  and  cleaning  meters. 

212.  Customers'  Premises  Expenses  (Labor). 

213.  Customers'  Premises  Expenses   (Sundries). 

Charge  these  accounts  with  all  expenditures  made  in  con- 
nection with  maintaining  the  efficiency  of  customers'  installa- 
tions on  their  premises  for  which  no  charge  is  made  to  the 
customers.  This  should  include  expenses  incurred  in  in- 
vestigating complaints,  changing  meters  for  request  tests, 
replacing  and  testing  meters  on  customers'  premises,  inspect- 
ing, cleaning  and  repairing  heating  apparatus  on  customers' 
premises,  and  similar  items  of  expense. 

214.  Maintenance   of   Distribution   System   Buildings,   Fixtures 

and  Grounds. 

Charge  to  this  account  the  cost  of  all  material  used  and 
labor  expended  in  repairing  "Distribution  System"  build 
ings  and  structures,  cost  of  fixtures  and  repairs  to  same, 
cost  of  maintaining  walks,  driveways,  and  grounds  connect- 
ed with  buildings;  cost  of  delivering  material,  including 
freight  charges,  if  any,  and  all  incidental  expenses  connect- 
ed with  the  maintenance  of  buildings  and  structures. 

The  term  "buildings,  fixtures  and  grounds."  in  addition 
to  embracing  the  buildings  proper,  is  understood  to  include 
fixtures  when  immovable  and  built  in  as  a  part  of  the 
structure;  pipes  for  gas,  water,  sewerage,  and  drainage;  ap- 
paratus for  heating,  lighting,  and  ventilating;  freight  and 
passenger  elevators  with  fixtures  and  appurtenances;  plat- 
forms;   appliances    for    protecting    buildings    against    fire; 

101 


215 
216 
217 

fences,  walls,  sidewalks,  and-  pavements  within  the  limit  of 
grounds  immediately  adjacent  to  buildings  or  yards. 

Note: — Material  used  or  labor  expended  on  power  plant, 
sub-station,  transformer  station,  storage  battery  station, 
general  office,  stores  department,  stable,  automobile  service 
or  utility  service  buildings,  fixtures  and  grounds  should  not 
be  charged  to  the  above  account,  but  to  the  proper  "Power 
Accounts,"  "Operating  Expense  Accounts,"  or  "Special  Ac- 
counts." 

Note: — Material  used  or  labor  expended  on  buildings, 
grounds,  docks  or  wharves,  not  used  in  the  operation  of  a 
property  but  operated  as  an  outside  transaction  or  invest- 
ment, should  not  be  charged  to  this  account  but  to  Income 
Account  No.  2951,  "Rents  from  Land.  Buildings  or  other 
Property  (Net)." 

Note: — The  building,  grounds,  dock  or  wharf,  upon 
which  material  is  used  or  labor  expended,  must  be  reported 
and  identified  by  the  proper  name,  or  the  location  properly 
described. 

215.  Shop    Machinery    and    Tools — Heating    Department    (La- 

bor). 

216.  Shop   Machinery   and   Tools—Heating   Department    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  machinery  and  tools  in 
shops,  such  as  engines  and  boilers,  shafting  and  belting; 
cranes,  hoists,  jacks,  and  other  equipment  used  in  connec- 
tion therewith;  furnaces,  forges,  lathes,  shapers,  drill  presses, 
planers,  etc. 

217.  Shop   Expenses — Heating   Department. 

Charge  this  account  with  all  expenditures  for  heating 
and  lighting  repair  shops;  power;  miscellaneous  expenses 
of  such  shops,  including  fuel,  water,  and  ice;  oil,  grease, 
waste,  and  other  material  used  in  lubricating  shop  machinery 
and  tools;  cost  of  supplies  and  small  hand  tools  used  by 
mechanics,  and  wages  of  employes  making  and  repairing 
same:  wages  of  stationary  engineers  and  firemen;  watch- 
men, sweepers,  cleaners,  and  other  unskilled  laborers  em- 
ployed in  general  work  in  and  about  shops  and  shop  yards. 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 
EXPENSE  ACCOUNTS. 

GAS      DEPARTMENT,  ACCOUNTS.  NUMBERED    301-400 
(DIRECT  CHARGES).      PRODUCTION— COAL  GAS. 

301 

302 
303 

301.  Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence 
of  the  coal  gas  production  olant.  This  account  includes  the 
salaries  of  the  superintendent  of  works,  chemists  at  works. 
draftsmen,  results  man.  works  foreman,  and  all  clerical  help 
upon  all  records  and  accounts  pertaining  to  the  production 
department,  whether  at  the  general  office  or  at  the  works. 

Note: — If  water  gas  is  also  produced  at  the  plant,  or  if 
a  portion  of  the  gas  charged  to  production  is  purchased, 
the  expense  of  superintendence  will  be  apportioned  over  the 
respective  production  departments. 

302.  Retort  House  Labcr. 

Charge  to  this  account  operating  labor  of  all  descrip- 
tion from  the  coal  in  storage  to  the  coke  leaving  the  retort 
house.  This  account  will  include  such  items  as  the  labor 
cost  of  weighing  coal,  firing  benches,  operating  drawing  and 
-1— - mnrr  machines,   patching  and   scarfing  retorts,  cleaning 

215.  Shcp  Machinery  and  Tools— Wm]-;^t^o1''p    etc..  including 

216.  Shop   Machinery  and   Talu     Z       *  Department  ^abcr). 

dries).  y       d   ToGls-Heating   Department    (Sun- 

:;s41i^^^^  only  sucn 

"text,"  but  in  addition,  such tools  as  are nfcl^S*"!^  ?°Vered  bY 
of  the  Heating  Department  ^H^nrt1edmthetTOlequiPm*°t 
chargeable  in  "Operadno  ExvlLi,  ^ ^  Pur?°Ses  and  properly 
Tools"  used  for  specific T  n„r ™  '  J3  dlStmct  from  s™"  "Hand 

^ificOperatfnl^^^^lP^^rfy  chargeable  to  the 
of  such  hand  tool!       P  Account  receivlDg  the  benefit  of  the  use 


purifiers,   purifier  house  foreman.,  anu  iau^x  v.«,m,..,_, 

ing  purifier  boxes,  reviving  oxide,  removing  spent  oxide, 
operating  conveyors,  and  general  labor  employed  in  the 
purifier  house  or  in  the  process  of  purifying  coal  gas.  Ex- 
clude maintenance  labor. 

Note: — If  water  gas  is  made  and  purified  by  the  same 
employes,  or  a  portion  of  the  gas  charged  to  production  is 
purchased  and  is  purified  by  the  same  employes,  the   total 

103 


215 
216 
217 

fences,  walls,  sidewalks,  and-  pavements  within  the  limit  of 
grounds  immediately  adjacent  to  buildings  or  yards. 

Note: — Material  used  or  labor  expended  on  power  plant, 
sub-station,  transformer  station,  storage  battery  station, 
general  office,  stores  department,  stable,  automobile  service 
or  utility  service  buildings,  fixtures  and  grounds  should  not 
be  charged  to  the  above  account,  but  to  the  proper  "Power 
Accounts,"  "Operating  Expense  Accounts,"  or  "Special  Ac- 
counts." 

Note: — Material  used  or  labor  expended  on  buildings, 
grounds,  docks  or  wharves,  not  used  in  the  operation  of  a 
property  but  operated  as  an  outside  transaction  or  invest- 
ment, should  not  be  charged  to  this  account  but  to  Income 
Account  No.  2951,  "Rents  from  Land.  Buildings  or  other 
Property  (Net)." 

Note: — The  building,  grounds,  dock  or  wharf,  upon 
which  material  is  used  or  labor  expended,  must  be  reported 
and  identified  by  the  proper  name,  or  the  location  properly 
described. 

215.  Shop    Machinery    and    Tools — Heating    Department    (La- 

bor). 

216.  Shop   Machinery   and   Tools— Heating   Department    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  cost  of  all  material  used 
and    labor   expended    in    repairing   machinery   and    tools   in 
shops,   such  as   engines   and   boilers,   shafting  and    K^u: 
cranes,  hoists,  jacks,  and  nth«- ' 


onups  ana  shop  yards. 


102 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 
EXPENSE  ACCOUNTS. 

GAS      DEPARTMENT,  ACCOUNTS.  NUMBERED    301-400 

(DIRECT  CHARGES).      PRODUCTION— COAL  GAS. 

301 
302 
303 

301.  Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence 
of  the  coal  gas  production  olant.  This  account  includes  the 
salaries  of  the  superintendent  of  works,  chemists  at  works, 
draftsmen,  results  man.  works  foreman,  and  all  clerical  help 
upon  all  records  and  accounts  pertaining  to  the  production 
department,  whether  at  the  general  office  or  at  the  works. 

Note: — If  water  gas  is  also  produced  at  the  plant,  or  if 
a  portion  of  the  gas  charged  to  production^  is  purchased, 
the  expense  of  superintendence  will  be  apportioned  over  the 
respective  production  departments. 

302.  Retort  House  Labcr. 

Charge  to  this  account  operating  labor  of  all  descrip- 
tion from  the  coal  in  storage  to  the  coke  leaving  the  retort 
house.  This  account  will  include  such  items  as  the  labor 
cost  of  weighing  coal,  firing  benches,  operating  drawing  and 
charging  machines,  patching  and  scurfing  retorts,  cleaning 
pipes  and  lids,  weighing  and  handling  coke,  etc..  including 
the  wages  of  foremen,  firemen,  furnace  men.  retort  tenders, 
patchers,  pipe  men,  lid  cleaners,  coke  wetters,  guymen,  rig- 
gers, shovelers  and  wheelers  of  fuel.  The  cost  of  bringing 
coal  from  storage  to  charging  floor  if  performed  by  other 
than  retort  house  employes  will  be  charged  to  the  cost  of 
coal.  The  ccst  of  handling  coke  from  outside  the  retort 
house  to  coke  pile  or  coke  yard  will  be  charged  to  the  ac- 
count Coke   Stock  Expense.     Exclude  maintenance  labor. 

303.  Purifying  ^.abor. 

Charge  to  this  account  all  operating  labor  in  the  purifi- 
cation of  coal  gas.  This  includes  the  wages  of  coal  gas 
purifiers,  purifier  house  foreman,  and  labor  employed  in  chang- 
ing purifier  boxes,  reviving  oxide,  removing  spent  oxide, 
operating  conveyors,  and  general  hbor  employed  in  the 
purifier  house  or  in  the  process  of  purifying  coal  gas.  Ex- 
clude maintenance  labor. 

Note: — If  water  gas  is  made  and  purified  by  the  same 
employes,  or  a  portion  of  the  gas  charged  to  production  is 
purchased  and  is  purified  by  the  same  employes,  the  total 

103 


.304 
305 
306 
307 
308 
cost  of  purifying  labor  at  the  works  will  be  apportioned 
over  the  respective  production  departments. 

Note: — Labor  making  new  oxide  will  be  charged  to 
Purifying  Material  Stock  Account. 

304.  Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor 
in  and  about  the  coal  gas  works  not  specifically  chargeable 
to  any  other  labor  account,  such  as  watchmen,  yardmen, 
laborers  engaged  in  removing  snow  and  refuse,  etc.  Ex- 
clude maintenance  labor. 

Note: — Where  water  gas  is  also  produced  or  <a  portion 
of  the  gas  charged  to  production  is  purchased,  the  total  cost 
of  miscellaneous  labor  at  the  works  will  be  apportioned 
over  the  respective  production  departments. 

305.  Coal  Carbonized. 

Charge  to  this  account  as  used  from  Coal  Stock  Account 
all  coal  carbonized  at  the  rate  of  cost  f.  o.  b.  point  of  delivery 
at  plant  for  storage.  This  includes  the  invoice  cost  of  the  fuel, 
freight,  switching,  demurrage,  cost  of  unloading  and  cartage 
to  the  point  of  delivery  at  the  plant  for  storage.  Credit 
the  appropriate  stock  account  with  the  material  as  used. 

306.  Bench  Fuel. 

Charge  to  this  account  as  used  from  the  Stock  Ac- 
counts, all  bench  fuel,  including  the  cost  per  ton  of  expenses 
as  shown  by  the  Stock  Expense  Accounts.  If  coke  is  used 
charge  at  the  average  net  receipts  per  ton  of  coke  sold  for 
the  current  year  and  credit  Coke  Stock  Account.  If  coke 
is  sold  under  contract,  charge  the  coke  used  at  the  contract 
price. 

307.  Enricher. 

If  cannel  coal  is  used,  charge  at  the  cost  of  such  coal  in 
storage,  including  the  invoice  cost,  cost  of  unloading,  handl- 
ing, etc.  If  oil  is  used,  charge  at  the  cost  delivered  in  stor- 
age tanks,  including  the  invoice  cost,  cost  of  pumping  and 
piping,  with  proper  proportion  for  any  loss  by  evaporation 
or  leakage,  and  credit  Oil  Stock  Account. 

If  water  gas  is  used  charge  for  the  same  at  the  holder 
cost  per  thousand  cubic  feet. 

308.  Steam. 

The  total  expense  of  generating  steam  is  to  be  deter- 
mined through  a  group  of  accounts  referred  to  as  the  Steam 
Generation  Apportionment  Account.  Where  a  utility  is 
furnishing  but  one  public  service  from  its  boiler  plant,  the 
details  ot  the  steam  expense  will  appear  in  the  Steam  Gen 
eration  Apportionment  Account,  and  the  total  expense  as 
shown  therein  will  be  carried  to  this  account  in  the  Produc- 
tion group  of  accounts  and  so  shown  in  the  annual  report 

104 


309 
310 
311 
312 
313 
to    the    Railroad    Commission.       Where,    however,    two   or 
more  utilities   or   services   are  making  a   demand   upon   the 
same    boiler    equipment,    the    total    steam    expense    will    be 
apportioned  over  the  departments  so  using  the  steam  equip- 
ment, and  the  apportioned  share  of  the  steam  expense  in- 
curred for  the  benefit  of  coal  gas  production  will  be  carried 
,  to  this  account.     If  steam  is  used  in  the  coal  gas  plant  for 
other  purooses  than  the  production  of  gas,  the  expense  for 
steam  will  be  further  apportioned,  charging  the  appropriate 
expense   accounts. 

309.  Retort  House  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies 
and  exnenses  incurred  in  the  operation  of  the  retort  house 
other  than  operating  labor  and  repairs.  This  includes  such 
items  of  expense  as  small  hand  tools,  lubricants  and  waste, 
brooms,  hose,  etc.  Exclude  maintenance  supplies  and  ex- 
penses. 

310.  Coai  Gas  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material 
and  expenses  incurred  in  purifying  coal  gas.  The  cost  of 
such  material  will  include  the  invoice  cost  of  oxide,  lime, 
shavings,  etc. 

Where  large  quantities  of  purifying:  material  are  made 
at  one  time,  the  cost  of  such  material  may  be  charged  to  the 
Purifying  Material  Stock  account,  crediting  that  account 
with  the  material  as  used,  and  the  cost  divided  over  the 
number  of  months  during  which  it  is  expected  the  material 
will  be  used.     Exclude  maintenance  supplies. 

311.  Miscellaneous  Coal  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies 
and  expenses  incurred  at  the  coal  gas  works  not  directly 
chargeable  to  any  of  the  preceding  production  accounts. 
This  includes  such  items  as  gas  and  electricity  used  at- the 
works  for  general  lighting,  water  for  general  nur  o:es, 
laboratory  apparatus  and  supplies,  ice,  brooms,  lubricants, 
etc.,  and  works  stationery,  telephones,  etc.,  if  it  is  desired  to 
distribute  such  items.  Exclude  maintenance  supplies  and 
expenses. 

312.  Maintenance  of  Benches. 

Charge  this  account  with  the  expense  of  all  labor  and 
material  used  in  repairing  and  renewing  benches,  including 
retorts  and  settings,  together  with  all  piping  and  mains 
which  are  a  part  of  the  retorts. 

313.  Maintenance  of  Coal  Gas  Apparatus. 

Charge  to  this  account  all  expenses  for  labor  and  mate- 
rial incurred  in  repairing  coal  gas  machinery  and  apparatus, 
embracing   such    items    as    purifying   apparatus,    exhausters, 

105 


314 
315 
316 
317 
318 
319 
320 
321 
condensers,  piping  at  works,  electric  and  compressed  air 
equipment,  pumps,  gas  holders  at  works,  etc. 

Note: — If  water  gas  is  also  produced,  or  if  a  part  of  the 
gas  charged  to  production  is  purchased,  the  cost  of  repair- 
ing equipment  or  apparatus  which  is  used  for  the  joint  ben- 
efit of  the  different  kinds  of  gas  will  be  apportioned  to  the 
maintenance  accounts  of  the  respective  production  depart- 
ments. 

314.  Maintenance  of  Coal  Gas  Buildings,  Fixtures  and  Grounds. 
Charge  to  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  buildings  and  structures  used 
exclusively  for  the  manufacture  of  coal  gas.  as  condensing 
and  purifying  buildings,  retort  houses,  out-buildings,  tool 
houses,  etc. 

Charge  this  account  also  with  a  proper  proportion  of 
the  repairs  to  all  buildings  which  are  used  for  the  joint  ben- 
efit of  the  coal  gas  production  department  and  any  other 
department,  as  for  example,  buildings,  fixtures  and  grounds 
also  used  in  the  production  of  water  gas,  production  proc- 
esses in  connection  with  purchased  gas  or  the  generation 
of  steam.  The  repairs  to  jointly  used  buildings,  fixtures  and 
grounds  will  be  apportioned,  charging  to  the  appropriate 
maintenance  accounts  the  proportion  properly  chargeable 
thereto. 

315. 

316. 

317. 

318. 

319. 

320. 

PRODUCTION— WATER   GAS. 

321.     Superintendence. 

Charge  this  account  with  the  total  cost  of  superinten- 
dence of  the  water  gas  plant.  The  account  will  be  charged 
with  the  salaries  of  the  superintendent  of  works,  chemists, 
works  draftsmen,  results  man,  works  foreman,  and  all 
clerical  help  upon  records  and  accounts  pertaining  to  the 
water  gas  production  department,  whether  at  the  general 
office  or  works. 

Note: — If  .coal  gas  is  also  produced  at  the  works  or  a 
portion  of  the  gas  charged  to  the  production  department 
is  purchased  gas,  the  total  cost  of  superintendence  will  be 
apportioned  over  the  respective  production  departments. 

106 


322 

323 
324 
325 

322.  Generator  House  Labor. 

Charge  this  account  with  all  operating  labor  from  the 
coke  or  coal  in  storage  to  fhe  outlet  of  the  seal  box.  This 
includes  labor  employed  in  measuring  and  pumping  oil  to 
generators,  wages  of  gas  makers  and  assistants;  operating, 
charging,  clinkering  and  cleaning  generators;  cleaning  out 
seals  and  wash  boxes;  and  the  necessary  attention  to  ap- 
paratus, tanks,  motors,  pumps,  blowers  and  engines  while 
making  water  gas.     Exclude  maintenance  labor. 

323.  Purifying  Labor. 

Charge  to  this  account  all  operating  labor  in  the  purifi- 
cation of  water  gas.  This  includes  the  wages  of  water  gas 
purifiers,  house  foreman,  labor  employed  in  changing  pur- 
ifying boxes,  reviving  oxide,  removing  spent  oxide,  operat- 
ing conveyors,  and  general  labor  employed  in  the  water  gas 
purifier  house  or  in  the  process  of  purifying  water  gas. 
Exclude  maintenance  labor. 

Note: — If  the  same  employes  also  have  charge  of  purify- 
ing coal  gas  produced  at  the  works  or  the  purification  of 
purchased  gas.  the  total  expense  for  purifying  labor  will 
be  apportioned  over  the  corresponding  accounts  of  the 
respective  production  departments. 

Note: — Labor  making  new  oxide  will  be  charged'  to  the 
Purifying  Material  Stock  Account. 

324.  Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  la- 
labor  on  and  about  the  water  gas  works  not  specifically 
chargeable  to  any  other  labor  account,  such  watchman,  yard 
men,  laborers  engaged  in  removing  snow  and  refuse,  etc. 
Exclude  maintenance  labor. 

Note: — Where  coal  gas  is  also  produced  or  a  portion  of 
the  gas  charged  to  production  is  purchased,  the  total  cost 
of  miscellaneous  labor  at  the  works  will  be  apportioned  over 
the  respective  Production  accounts. 

325.  Steam  for  Generating  Water  Gas. 

The  total  expense  of  generating  steam  is  to  be  deter- 
mined through  a  separate  group  of  accounts  known  as  the 
Steam  Apportionment  Account.  Where  a  plant  is  operat- 
ing but  one  utility  service  from  its  boiler  plant,  as  for  ex- 
ample a  water  gas  production  department,  and  all  the  steam 
generated  is  used  in  the  production  of  water  gas,  the  details 
of  the  steam  expense  will  appear  in  the  Steam  Apportion- 
ment Account  and  the  total  of  that  group  will  be  carried  to 
this  account.  Where,  however,  two  or  more  services  are 
making  a  demand  upon  the  same  boiler  equipment,  the  total 
cost  of  steam,  as  shown  by  the  Steam  Apportionment  Ac- 
count, will  be  apportioned  over  the  corresponding  accounts 
of  the  respective  production  departments.  If  steam  is  used 
in  the  water  gas  plant  for  other  purposes  than  the  produc- 


326 
327 
328 
329 
330 

tion  of  water  gas,  the  total  expense  for  steam  should  be  ap- 
portioned further,  charging  the  appropriate  accounts  for  the 
benefit  of  which  the  expense  was  incurred. 

326.  Generator  Fuel. 

Charge  this  account  with  the  cost  of  all  generator  fuel. 
If  coke  is  used,  charge  at  the  average  net  receipts  per  ton 
of  coke  sold  during  the  current  3rear.  If  coke  is  sold  under 
contract,  charge  at  the  contract  price.  If  coal  is  used  charge 
at  the  actual  cost  per  ton.  f.  o.  b.  point  of  delivery  at  the 
plant  for  storage.  This  includes  the  invoice  cost,  freight, 
unloading,  cartage  from  point  of  delivery  to  storage,  etc. 

327.  Enricher. 

Charge  this  account  with  the  storage  cost  of  oil.  naph- 
tha or  other  enricher  used,  including  in  such  cost  the  in- 
voice cost,  freight,  demurrage,  pumping,  labor  employed  in 
handling  up  to  storage,  cartage,  and  the  loss  by  leakage  and 
evaporation,  as  shown  by  the  Oil  Stock  Account. 

328.  Water  Gas  Generator  House  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  ex- 
penses, except  labor  and  repairs,  incurred  in  the  operation 
of  the  generator  house  and  not  chargeable  to  any  of  the 
preceding  accounts.  This  embraces  such  items  of  expense 
as  hand  tools,  lubricants  for  engines  and  blowers,  waste, 
brooms,  etc.     Exclude  maintenance   supplies  and  expenses. 

329.  Water  Gas  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material 
and  expenses  incurred  in  purifying  water  gas.  The  cost  of 
such  material  will  include  the  invoice  cost  of  oxide,  lime 
and  shavings,  all  labor  and  cartage  expense  incurred,  and 
the  cost  of  mixing  purifying  materials..  Where  large  quan- 
ities  of  purifying  materials  are  made  at  one  time,  such  cost 
may  be  charged  to  Purifying  Material  Stock  Account,  cred- 
iting that  account  with  the  material  as  used,  and  the  cost 
divided  over  the  number  of  months  during  which  it  is  ex- 
pected the  material  will  be  used.  Exclude  maintenance 
supplies.     Exclude  purifying  labor. 

Note: — If  coal  gas  is  also  produced  or  a  portion  of  the 
gas  is  purchased  product,  all  gases  being  purified  after  their 
mixture,  the  total  cost  of  purification  supplies  and  expenses 
will  be  apportioned  over  the  corresponding  accounts  of  the 
respective  production  departments. 

330.  Steam. 

(See  Steam  for  Generating  Water  Gas  account.)  The 
charge  to  this  account  will  be  for  the  amount  of  steam  re- 
quired for  heating  holders,  buildings,  etc. 

108 


33! 
332 
333 

334 
335 
336 

331.  Miscellaneous  Water  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies 
and  expenses  incurred  at  the  water  gas  works  not  directly 
chargeable  to  any  of  the  preceding  Production  accounts. 
This  includes  such  items  as  gas  and  electricity  used  at  the 
works  for  general  lighting,  water  for  general  purposes, 
laboratory  apparatus  and  supplies,  ice,  brooms,  lubricants, 
etc.,  and  works  stationery,  telephones,  etc.,  if  it  is  desired  to 
distribute  such  items.  Exclude  maintenance  supplies  and 
expenses. 

332.  Maintenance  of  Water  Gas  Apparatus. 

Charge  this  account  with  all  expenses  for  labor  and 
material  in  making  repairs  to  water  gas  apparatus.  This 
includes  the  relining  of  generators,  refilling  carbureters  and 
super-heaters,  repairs  to  clinkering  doors,  oil  sprays,  valves, 
purifying  apparatus,  exhausters,  condensers,  conveying  ap- 
paratus, piping  at  works,  electric  and  compressed  air  equip- 
ment, pumps,  gas  holders  at  works,  etc.,  used  exclusively  in 
the  production  of  water  gas. 

Note: — If  coal  gas  is  also  prodcued,  or  a  portion  of  the 
gas  charged  to  production  is  purchased  product,  repairs  to 
that  equipment  which  is  used  for  the  joint  benefit  of  the  dif- 
ferent production  departments  will  be  apportioned  over  the 
corresponding  accounts  of  tjie  respective  production  depart- 
ments. 

333.  Maintenance     of    Water     Gas     Buildings,     Fixtures     and 

Grounds. 

Charge  this  account  with  all  expenses  incurred  for  labor 
and  material  in  repairing  buildings  and  structures  used  ex- 
clusively for  the  manufacture  of  water  gas  except  the  steam 
structures,  the  repairs  to  which  are  included  in  the  account 
Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and 
Grounds. 

Note: — If  coal  gas  is  also  produced  and  if  a  portion  of 
the  product  charged  to  production  is  purchased  gas  repairs 
to  buildings,  fixtures  and  grounds  used  for  the  joint  benefit 
of  these  respective  departments  will  be  apportioned  over 
the  corresponding  maintenance  accounts  in  the  respective 
production  departments. 

334. 

335 

PURCHASED    GAS. 

336.     Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence 
of  the  purchased  gas  production  department.  This  account 
includes  salaries  of  superintendent  of  works,  chemists, 
works  draftsmen,  results  man,  works  foreman  and  all  cler- 
ical help  upon  records  or  accounts  pertaining  to  the  pur- 

109 


337 
338 
339 
340 

chased  gas  production  department,  whether  at  the  general 

office  or  at  the  works. 

Note: — If  coal  gas  and  water  gas  are  produced  at  the 

plant,  the  expense  of  superintendence  of  production  will  be 

apportioned  over  the  respective  production  departments. 

337.  Labor,  Collecting  and  Pumping  Purchased  Gas. 

Charge  this  account  with  the  labor  cost  of  collecting  and 
pumping  purchased  gas  where  the  gas  is  purchased  at  the 
plant  of  the  producing  company  and  pumped  to  the  works 
of  the  purchasing  company. 

338.  Purifying  Labor. 

Charge  this  account  with  the  operating  labor  cost  of 
purifying  purchased  gas.  This  includes  the  wages  of  gas 
purifiers,  purifying  house  foremen,  and  labor  employed 
changing  purifier  boxes,  reviving  oxide,  removing  spent 
oxide,  operating  conveyors  and  general  labor  employed  in 
the  purifier  house  or  in  the  process  of  purifying  purchased 
gas.     Exclude  maintenance  labor. 

Note: — If  coal  gas  or  water  gas  or  both  are  also  pro- 
duced at  the  works  and  the  purification  of  such  gas  is  per- 
formed after  their  mixture,  the  total  cost  of  purifying  labor 
at  the  works  will  be  apportioned  over  the  corresponding 
accounts  of  the  respective  production  departments. 

Note: — Labor  making  new  oxide  will  be  charged  to 
Purifying  Material  Stock  Account. 

339.  Miscellanecus   Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor 
in  and  about  the  purchased  gas  production  works  not  spec- 
ifically chargeable  to  any  other  labor  accounts,  embracing 
the  wages  of  watchmen,  yardmen,  labor  at  storage  holders, 
laborers  employed  in  removing  snow  and  refuse,  etc.  Ex- 
clude maintenance  labor. 

Note: — Where  water  gas  or  coal  gas  or  both  are  also 
produced  at  the  works,  the  total  cost  of  miscellaneous  labor 
at  the  works  will  be  apportioned  over  the  corresponding  ac- 
counts in  the  respective  production  departments. 

340.  Crude  Gas  Purchased. 

Charge  to  this  account  the  purchase  price  of  all  crude 
gas  purchased  from  other  producing  companies  for  the  pur- 
pose of  distributon  and  resale.  When  gas  is  purchased 
from  more  than  one  company,  separate  accounts  should  be 
opened  with  each  such  company  showing  the  name  of  the  com- 
pany, the  amount  in  cubic  feet  of  gas  purchased,  the  rate 
paid  per  thousand  cubic  feet  and  the  total  amount  paid  there- 
for, which  details  will.be  called  for  in  .the  annual  report  to 
the  Railroad  Commission. 

no 


341 
342 
343 
344 
345 
346 

341.  Power  for  Pumping. 

Charge  to  this  account  the  cost  of  all  power,  whether 
steam,  electricity  or  other  power,  used  for  pumping  purchased 
gas  from  the  plant  or  plants,  where  purchased  to  the  works 
of  the  purchasing  utility. 

342.  Enncher. 

Charge  to  this  account  the  cost  of  enrichers  used  to 
enrich  purchased  gas.  If  the  purchased  gas  is  crude  coal 
gas.  charge  for  enricher  as  is  indicated  in  the  Coal  Gas 
Enricher  Account.  If  the  purchased  gas  is  crude  water 
gas.  charge  for  enricher  as  indicated  in  Water  Gas  Enricher 
Account. 

343.  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material 
and  expenses  incurred  in  purifying  purchased  gas.  The  cost 
of  such  material  will  include  the  invoice  cost  of  oxide,  lime, 
shavings,  the  cost  of  mixinqr,  etc.  Where  large  quantities 
of  purifying  material  are  made  at  one  time  the  cost  of  such 
material  mav  be  charged  to  the  Purifying  Material  Stock 
Account,  crediting  that  account  with  the  material  as  used 
and  the  cost  divided  over  the  number  of  months  during 
which  it  is  expected  the  material  will  be  used.  Exclude 
maintenance  supplies  and  expenses. 

Xote: — If  coal  gas  or  water  gas  or  both  are  also  pro- 
duced at  the  works  and  all  such  product  is  purified  after 
mixture,  the  total  cost  of  purification  supplies  and  expenses 
will  be  apportioned  over  the  corresponding  accounts  of  the 
respective   production   departments. 

344.  Steam. 

The  cost  of  producing  steam  is  described  in  the  coal 
gas  Steam  Account. 

Charge  to  this  account  the  porportion  of  the  total  cost 
of  steam  renresenting  the  amount  of  steam  used  in  the 
production  operations  in  connection  with  purchased  gas. 

345.  Miscellaneous  i  urctiased  Gas  Supplies  and  Expenses. 

Lharge  t<>  this  account  the  cost  of  ail  operating  supplies 
and  expenses  incurred  at  the  purchased  gas  production 
works  not  directly  chargeable  to  any  of  the  preceding  pro- 
duction accounts.  This  includes  such  items  as  gas  and 
electricity  used  at  the  works  for  general  lighting,  supplies 
and  materials  used  at  the  storage  holders  at  works,  water 
for  general  purposes,  laboratory  apparatus  and  supplies,  ice. 
brooms,  lubricants,  etc.,  and  works  stationery,  telephones, 
etc.,  if  it  is  desired  to  distribute  such  expenses.  Exclude 
maintenance  supplies  and  expenses. 

346.  Maintenance  of  Purchased  Gas  Apparatus. 

Charge  this  account  with  all  expenses  for  labor  and  ma- 
in 


347 
348 
349 
350 
351 
terial   incurred   in   repairing  purchased   gas   production   ap- 
paratus, including  collection  mains  and  pumping  apparatus, 
purifying  apparatus,  exhausters,  conveying  machinery,  con- 
densers, piping  at  works,  electric  and  compressed  air  equip- 
ment, etc. 

Note: — If  coal  gas  or  water  gas  or  both  are  also  pro- 
duced, the  cost  of  repairing  equipment  which  is  used  for  the 
joint  benefit  of  the  different  kinds  of  gas  will  be  apportioned 
over  the  corresponding  maintenance  accounts  of  the  respect- 
ive production  departments. 
347.  Maintenance  of  Purchased  Gas  Buildings,  Fixtures  and 
Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and 
Material  incurred  in  repairs  to  buildings,  fixtures  and 
grounds  used  exclusively  for  production  processes  in  con- 
nection with  purchased  gas,  as  condensing  or  purifying 
buildings,  outbuildings,  tool  house,  and  appurtena:  t  fences, 
sidewalks,  lawns,  etc. 

Note: — If  coal  gas  or  water  gas  or  both  are  also  pro- 
duced at  the  works,  the   cost  of  repairing  those  bui-ldings, 
fixtures  and  grounds  which  are  used  for  the  joint  benefit  of 
the  different  departments  will  be  apportioned  over  the  cor- 
responding accounts   of   the   respective   production   depart- 
ments. 
348. 
349. 
350. 

351.     Gas   Apportioned    (Cost   of    Gas   delivered   to   mains   for 
sales). 

Charge  this  account  and  credit  "Gas  Holder  Stock" 
(Account  2614)  with  all  gas  delivered  to  mains  for  sales  at 
the  cost  at  which  the  gas  was  charged  to  "Gas  Holder 
Stock"  (Account  2614). 

Note:— "Gas  Holder  Stock"  (Account  2614)  will  be 
debited  with  all  gas  "Produced  and  Purchased"  at  the  cost 
as  shown  by  Accounts  301-347.  "Gas  Used  by  Company" 
will  be  charged  through  the  proper  accounts,  dependent 
upon  its  use,  "Gas  Delivered  to  Mains  for  Sales"  will  be 
charged  through  Account  351,  and  "Gas  Holder  Stock"  (Ac- 
count 2614)  will  be  credited  with  the  gas  properly  charge- 
able to  these  accounts  at  the  cost  at  which  the  gas  was 
charged  to  "Gas  Holder  Stock"  (Account  2614). 

"Gas  Holder  Stock"  (Account  2614)  must  show  on  the 
books  the  quantity  and  cost  or  costs  of  the  gas  on  hand  first 
of  month,  to  which  will  be  added  all  gas  produced  and  pur- 
chased, at  the  cost  shown  by  Accounts  301-347,  and  from 
which  will  be  deducted  "Gas  Used  by  Company"  and  "Gas 
Delivered  to  Mains  for  Sales"  (Account  351),  also  showing 
the  quantity  and  cost  or  costs  of  the  gas  on  hand  last  of 
month. 

112 


356 
357 
358 
359 
360 

356.  Labor  Removing  and  Resetting  Meters. 

Charge  to  this  account  all  operating  labor  employed  in 
removing  and  resetting  meters  on  the  premises  of  the  con- 
sumers, and  placing  meter  connections  in  the  course  of  the 
regular  and  periodical  inspection  of  such  meters.  Where 
such  work  is  performed  by  regular  meter  maintenance  men, 
their  time  should  be  apportioned  accordingly.  Exclude 
maintenance  labor. 

Note: — The  cost  of  the  original  setting  of  each  meter, 
including  one  set  of  connections,  will  be  charged  to  the 
Meter  Construction  Account,  if  it  is  the  policy  of  the  utility 
to  capitalize  such  original  setting. 

357.  Street  Department  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  the  street  department.  This  includes  labor  pumping 
drips,  taking  street  pressure,  operating  district  governors, 
repairing  street  department  tools,  clerical  salaries  for  the 
street  department  and  miscellaneous  street  department 
operating  labor.     Exclude  maintenance  labor. 

358.  Meter  and  Fitting  Department  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  the  meter  shop  and  fitting  department.  This  includes 
the  salaries  and  wages  of  meter  shop  clerks,  employes  keep- 
ing shop  records,  and  all  operating  labor  in  the  meter  shop 
or  department  not  properly  chargeable  to  the  accounts  La- 
bor Removing  and  Resetting  Meters  and  Maintenance  of 
Meters.     Exclude   Maintenance  labor. 

359.  Customers'  Premises  Expenses  (Labor). 

360.  Customers'  Premises  Expenses  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification., are  as  follows: — 

Charge  this  account  with  all  labor  and  material  required 
for  adjusting  general  complaints,  clearing  out,  changing  or 
adjusting  house  piping,  gas  fixtures,  burners  or  any  portion 
of  the  consumers'  property  beyond  the  meter,  including  the 
cost  of  new  pillars,  tips,  burners  or  any  appliances  or  de- 
vices put  in  to  better  service,  and  not  properly  chargeable 
to  repairs;  investigating  reports  of  poor  service  or  large 
bills,  including  taking  pressure  on  complaints;  labor  placing 
clock  meters  and  changing  meters  for  request  tests;  and 
inspecting  and  testing  new  pipe,  including  car  fare,  meals, 
etc.,  of  the  inspectors  on  such  work. 

Note: — Repairing  leaks  in  meters  and  connections  will 
be  charged  to  Maintenance  of  Meters  Account. 

113 


361 
362 
363 
364 
365 

361.  Pumping  Gas. 

Charge  this  account  with  all  expenses  incurred  in  con- 
nection with  pumping  gas  through  the  mains  or  distribution 
system,  pumping  gas  into  high  pressure  mains  for  equaliza- 
tion and  reinforcing  pressure,  including  inspection  and  reg- 
ulation of  the  booster  governors. 

362.  Street  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  ex- 
penses of  the  street  department.  This  includes  tools  used 
in  such  department,  pumping  drips,  office  supplies  and  ex- 
penses of  this  department,  expense  of  taking  pressures,  ex- 
pense of  operating  district  governors  and  miscellaneous 
street  department  supplies  as  gas  bags,  water  hose,  lanterns, 
etc.     Exclude  maintenance  supplies  and  expenses. 

363.  Meter  and  Fitting  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  ex- 
penses incurred  in  the  operation  of  the  meter  and  fittings 
department.  Do  not  charge  with  labor  expense.  Expenses 
such  as  light,  fuel,  gas  and  electricity  used  for  operating 
machinery  and  for  testing  in  this  department  and  hand  tools 
of  workmen  will  be  charged  to.  this  account.  This  account 
should  include  all  expenses  connected  with  the  meter  depart- 
ment not  included  in  the  account  Meter  and  Fitting  Depart- 
ment Labor  and  Labor  Removing  and  Resetting  Meters. 
Exclude  maintenance  supplies  and  expenses. 

364.  Miscellaneous   Distribution  Supplies   and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  con- 
sumed and  expenses  incurred  in  connection  with  the  opera- 
tion of  the  distribution  system,  not  chargeable  to  any  of  the 
preceding  distrioution  operating  accounts.  Exclude  all 
maintenance  items. 

365.  Maintenance  of  Mains  (Labor). 

366.  Maintenance  of  Mains  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expenses  for  all  labor  and 
material  used  in  repairing,  overhauling,  changing  position 
of  or  replacing:  gas  mains,  including  pumping  mains,  booster 
mains,  and  distribution  mains.  This  account  covers  such 
items  as  seeking  and  repairing  leaks,  repairing  pipes  or  re- 
moving and  replacing  worn  sections  and  fittings,  caulking, 
protecting  exposed  parts  of  undermined  mains,  digging 
and  bracin~  in  connection  with  such  work,  repaving  and  re- 
pairing street  p-overnors  and  man-holes,  etc.  Credit  the 
proper  store  room  account  with  store  room  value  "of  the 
pipes  and  fittings  charged  to  this  account. 

114 


367 
368 
369 
370 
371 
372 
373 

367.  Maintenance  of  Services  (Labor). 

368.  Maintenance  of  Services  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification., are  as  follows: — 

Charge  this  account  with  the  expenses  for  all  labor  and 
material  incurred  in  repairing,  overhauling  and  changing 
positions  of  gas  service  connections.  This  covers  such 
items  as  seeking  and  repairing  leaks,  thawing  services,  clean- 
ing and  blowing  out  services,  repairing  and  renewing  ser- 
vice pipes  to  meters,,  including  stop-cocks,  service  boxes 
and  the  cost  of  repairing  the  same.  Changing  and  extend, 
ing  old  service  pipes  to  put  meters  in  better  location  will  be 
charged  to  this  account.  Extending  new  services  to  give 
better  location  for  meters  will  be  charged  to  the  construc- 
tion account  Services. 

369.  Maintenance  of  Meters  (Labor). 

370.  Maintenance  cf  Meters   (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  all  expenses  for  labor  and  ma- 
terial in  repairing  meters  and  house  governors,  including 
readjusting,  painting,  new  discs,  diaphragms,  testing  and  re- 
pairing old  meters,  repairing  and  replacing  old  connections, 
meter  fittings,  etc.,  meter  unions,  cocks  and  piping,  chang- 
ing meters  for  routine  tests,  etc.  The  average  cost  of  one 
set  of  meter  connections  shall  be  charged  to  the  construc- 
tion account  Meters,  if  it  is  the  policy  of  the  utility  to  cap- 
italize such  original  setting  cost. 

371.  Maintenance     of     Distribution     Buildings,     Fixtures     and 

Grounds. 

Charge  to  this  account  all  expenses  for  labor  and  ma- 
terial incurred  in  repairing  buildings,  fixtures  and  grounds 
devoted,  exclusiv elv  tn  the  Hit**-^"*^"  ^^ — — ■ 


and   lighting  repair  shops;   power;    miscellaneous   expenses 

115 


361 
362 
363 
364 

365 

361.  Pumping  Gas. 

Charge  this  account  with  all  expenses  incurred  in  con- 
nection with  pumping  gas  through  the  mains  or  distribution 
system,  pumping  gas  into  high  pressure  mains  for  equaliza- 
tion and  reinforcing  pressure,  including  inspection  and  reg- 
ulation of  the  booster  governors. 

362.  Street  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  ex- 
penses of  the  street  department.  This  includes  tools  used 
in  such  department,  pumping  drips,  office  supplies  and  ex- 
penses of  this  department,  expense  of  taking  pressures,  ex- 
pense of  operating  district  governors  and  miscellaneous 
street  department  supplies  as  gas  bags,  water  hose,  lanterns, 
etc.     Exclude  maintenance  supplies  and  expenses. 

363.  Meter  and  Fitting  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  ex- 
penses incurred  in  the  operation  of  the  meter  and  fittings 
department.  Do  not  charge  with  labor  expense.  Expenses 
such  as  light,  fuel,  gas  and  electricity  used  for  operating 
machinery  and  for  testing  in  this  department  and  hand  tools 
of  workmen  will  be  charged  to.  this  account.  This  account 
should  include  all  expenses  connected  with  the  meter  depart- 
ment not  included  in  the  account  Meter  and  Fitting  Depart- 
ment Labor  and  Labor  Removing  and  Resetting  Meters. 
Exclude  maintenance  supplies  and  expenses. 

364.  Miscellaneous   Distribution   Supplies   and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  con- 
sumed and  expenses  incurred  in  connection  with  the  opera- 
tion of  the  distribution  system,  not  chargeable  to  any  of  the 
preceding  distrioution  operating  accounts.  -  Exclude  all 
maintenance  items. 

365.  Maintenance  of  Mains  (Labor). 

366.  Maintenance  of  Mains  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts,   in    conformity   with    Wisconsin     Commission    Clas- 
372.     Shop  Machinery  and  Tools — Gas  Department. 

This  account  should  be  understood  to  include  not  only  such 
"Shop  Machinery  and  Tools— Gas  Department"  covered  by  "text," 
but  in  addition,  such  tools  as  are  included  in  the  tool  equipment  of 
the  Gas  Department,  used  for  general  purposes  and  properly  charge- 
able in  "Operating  Expenses,"  as  distinct  from  small  "Hand  Tools" 
used  for  specific  purposes  and  properly  chargeable  to  the  specific 
Operating  Expense  Account  receiving  the  benefit  of  the  use  of  such 
hand  tools. 

proper   store   room   account    wim    siuic    rwm    vaiuv.    ^^    k,.v 
pipes  and  fittings  charged  to  this  account. 

114 


367 
368 
369 
370 
371 
372 
373 

367.  Maintenance  of  Services  (Labor). 

368.  Maintenance  of  Services  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expenses  for  all  labor  and 
material  incurred  in  repairing,  overhauling  and  changing 
positions  of  gas  service  connections.  This  covers  such 
items  as  seeking  and  repairing  leaks,,  thawing  services,  clean- 
ing and  blowing  out  services,  repairing  and  renewing  ser- 
vice pipes  to  meters,,  including  stop-cocks,  service  boxes 
and  the  cost  of  repairing  the  same.  Changing  and  extend, 
ing  old  service  pipes  to  put  meters  in  better  location  will  be 
charged  to  this  account.  Extending  new  services  to  give 
better  location  for  meters  will  be  charged  to  the  construc- 
tion account  Services. 

369.  Maintenance  of  Meters  (Labor). 

370.  Maintenance  cf  Meters  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  all  expenses  for  labor  and  ma- 
terial in  repairing  meters  and  house  governors,  including 
readjusting,  painting,  new  discs,  diaphragms,  testing  and  re- 
pairing old  meters,  repairing  and  replacing  old  connections, 
meter  fittings,  etc.,  meter  unions,  cocks  and  piping,  chang- 
ing meters  for  routine  tests,  etc.  The  average  cost  of  one 
set  of  meter  connections  shall  be  charged  to  the  construc- 
tion account  Meters,  if  it  is  the  policy  of  the  utility  to  cap- 
italize such  original  setting  cost. 

371.  Maintenance     of     Distribution     Buildings,     Fixtures     and 

Grounds. 

Charge  to  this  account  all  expenses  for  labor  and  ma- 
terial incurred  in  repairing  buildings,  fixtures  and  grounds 
devoted  exclusively  to  the  distribution  systerg. 

372.  Shop  Machinery  and  Tools — Gas  Department. 

Charge  this  account  with  the  cost  of  all  material  used 
and  labor  expended  in  repairing  .machinery  and  tools  in 
shops,  such  as  engines  and  boilers,  shafting  and  belting; 
cranes,  hoists,  jacks,  and  other  equipment  used  in  connec- 
tion therewith;  furnaces,  forges,  lathes,  shapers,  drill 
presses,    planers,    etc. 

373.  Shop  Expenses — Gas  Department. 

Charge  this  account  with  all  expenditures  for  heating 
and   lighting  repair  shops;   power;   miscellaneous   expenses 


374 

375 

376 

377 

378 

379 

of  such   shops,  including  fuel,  water,  and   ice;   oil,  grease, 

waste,  and  other  material  used  in  lubricating  shop  machinery 

and  tools;   cost  of  supplies  and  small  hand  tools  used  by 

mechanics,   and   wages   of  employes   making  and   repairing 

same;  wages  of  stationary  engineers  and  firemen;  watchmen, 

sweepers,   cleaners,  and  other  unskilled  laborers   employed 

in  general  work  in  and  about  shops  and  shop  yards. 

374. 

375. 

376.  Labor    Lighting    and    Extinguishing    Municipal    Contract 

Lamps. 

Charge  this  account  with  the  salaries  and  wages  of  all 
persons  employed  in  the  lighting  and  extinguishing  of 
lamps  included  in  the  municipal  contract  lighting  system. 
Where  this  service  is  performed  by  others  under  contract 
for  the  compan}',  this  account  will  be  charged  with  the  con- 
tractor's bill. 

377.  Labor  Inspecting  and  Cleaning  Municipal  Contract  Lamps. 

Charge  this  account  with  the  salaries  and  wages  of  all 
persons  employed  in  inspecting  and  cleaning  lamps  and 
lamp  equipment  embraced  in  the  municipal  contract  light- 
ing system.  This  includes  the  salaries  and  wages  of  lamp 
cleaners,  persons  engaged  in  inspectnig  and  supervising  the 
operation  of  the  contract  lighting  system,  patrolling  and  re- 
porting on  re-lights  and  discontinues,  and  watching  the 
hours  of  lighting  and  extinguishing.  Exclude  maintenance 
labor. 

378.  Labor  Resetting  and  Removing  Municipal  Contract  Lamps. 

Charge  this  account  with  the  labor  employed  in  resett- 
ing and  removing  all  lamps  and  lamp  equipment  embraced 
in  the  municipal  contract  lighting  system,  as  ordered  by 
municipal  authorities.     Exclude  maintenance  labor. 

Note: — The  removal  or  replacement  of  any  equipment 
made  neaessary  by  its  worn  condition  will  not  be  charged 
to  this  account  but  to  the  account  Maintenance  of  Municipal 
Contract  Lighting  System. 

Note: — The  cost  of  the  original  setting  of  any  part  of 
the  municipal  contract  lighting  system  will  be  charged  to 
the  Construction  Account,  Municipal  Contract  Lighting 
System. 

379.  Rentals  of  Municipal  Contract  Lighting  Apparatus. 

Charge  this  account  with  all  rentals  paid  on  apparatus 
or  equipment  constituting  a  part  or  all  of  the  municipal  con- 
tract lighting  system. 


3$r- 
381 
382 
383 
384 
385 
386 
387 

380.  Miscellaneous  Municipal   Contract  Lighting  Supplies  and 

Expenses. 

Charge  this  account  with  the  cost  of  all  operating  sup- 
plies and  expenses  other  than  rentals  incurred  in  the  opera- 
tion of  the  municipal  contract  lighting  system.  Exclude 
maintenance  supplies  and  expenses. 

381.  Maintenance  of  Municipal  Contract  Lighting  System  (La- 

bor). 

382.  Maintenance  of  Municipal  Contract  Lighting  System  (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  all  expenses  for  labor  and  ma- 
terial incurred  in  refitting  stand-pipes,  cleaning  service  pipes, 
cutting  off  services,  recaulking  columns,  removing  and  re- 
setting decayed  and  worn  posts,  painting  and  refitting  col- 
umns, straightening  posts  and  all  other  work  of  similar 
character  necessary  to  maintain  the  municipal  contract 
lighting  system  to  the  degree  of  efficiency  required  by  the 
municipal  ordinances.  This  account  will  also  be  charged 
with  the  cost  of  repaving  necessitated  by  openings  in  con- 
nection with  the  above  work. 

383. 

384. 

385. 

386.  Boiler  Plant  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  connection  with  the  generation  of  steam.  This  account 
will  be  charged  with  the  salaries  of  superintendent  of  boiler 
house,  boiler  house  foremen,  firemen,  helpers,  shovelers. 
weighers,  feed-pump  men.  stokers,  water  purification  labor, 
blowing  flues,  cleaning  boilers,  labor  employed  at  the  boiler 
plant  in  handling  coal  and  ashes,  boiler  plant  janitors, 
watchmen,  etc.  If  the  general  superintendent  of  the  power 
plant  has  charge  of  the  boiler  plant,  a  proportion  of  his 
salary  will  be  charged  to  this  account.  Exclude  mainten- 
ance labor. 

387.  Fuel  for  Steam  (Cost  of  Fuel  in  Storage). 

Charge  to  this  account  all  fuel  used  for  steam,  whether 
coal,  oil,  gas  or  other  fuel,  at  the  cost  f.  o.  b.  point  of 
delivery  at  plant  for  storage.  This  includes  the  invoice 
cost  of  the  fuel,  freight,  switching,  demurrage,  cost  of  un- 
loading from  cars  or  boats  to  wagons  and  cartage  to  point 
of  delivery  at  the  plant  for  storage. 

Credit  the  Fuel  Stock  account  with  fuel  as  used. 


388 
389 
390 
391 
392 
393 
394 
395 

388.  Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water 
used  for  boiler  feed  and  condensing  purposes.  If  water  is 
purchased,  charge  at  the  contract  price  or  the  meter  rate. 
Tf  water  is  pumped  by  the  accounting  utility,  charge  here 
the  cost  of  pumpage.  Water  for  fire  protection  and  gen- 
eral purposes  should  not  be  charged  to  this  account. 

389.  Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  ex- 
penses at  the  boiler  plant  not  chargeable  to  the  preceding 
accounts,  as  boiler  room  records,  boiler  compounds,  boiler 
inspection,  water  purification  supplies  and  expenses,  water 
for  fire  protection  and  general  use.  light  and  heat  at  the 
boiler  plant,  hose,  packing,  gaskets,  boiler  hand  tools,  lu- 
bricants, gauge  glasses,  etc. 

390.  Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment. 

Charge  this  account  with  all  expenses  of  labor  and  ma- 
terial used  in  repairing  furnaces  and  boilers,  special  boiler 
foundations  and  settings,  iron  and  steel  smoke-stacks,  feed 
pumps,  water  feed  pipe,  injectors,  economizers,  water 
heaters,  superheaters,  valves,  grates,  flues,  mechanical  stok- 
er equipment,  boiler  room  piping  from  the  boiler  to  the  en- 
gine throttle  valve,  steam  exhaust  svstem,  boiler  water  sup- 
ply mains,  pumping  equipment  and  similar  auxiliary  equip- 
ment. 

391.  Maintenance    cf    Boiler    Plant    Coal    and    Ash    Handling 

Equipment. 

Charge  this  account  with  all  expenses  of  labor  and  ma- 
terial incurred  in  repairing  coal  and  ash  conveyors  in  the 
boiler  plant,  embracing  trolley  and  cable  towers,  crushers, 
belt  links,  wheels,  chutes  and  gates,  conveyor  cars,  winches, 
motors,   buckets,   shafts,   chains,   etc. 

392.  Maintenance    cf    Boiler    Plant    Buildings,    Fixtures    and 

Grcunds. 

Charge  this  account  with  all  expenses  of  labor  and  ma- 
terial incurred  in  repairs  to  buildings,  fixtures  and  grounds, 
including  permanent  foundations  for  apparatus,  used  ex- 
clusively for  the  generation  of  steam.  Tf  the  boiler  plant 
equipment  is  housed  in  one  of  the  general  works  buildings, 
the  repairs  to  such  buildings  will  be  apportioned  so  as  to 
charge  to  this  account  the  proper  proportion  of  the  total 
cost  of  repairs  to  such  jointly  occupied  buildings. 

393. 

394. 

395. 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 
EXPENSE  ACCOUNTS. 

LIGHTING-HEATING-GAS-DEPARTMENS,     ACCOUNTS 

NUMBERED  401-500  (COMMON  CHARGES). 

401 
402 
403 
404 
405 

401.  Collection  Salaries  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection 
department  employes  from  the  taking  of  applications  for 
service  to  the  depositing  of  proceeds  from  collection  in  the 
bank.  This  includes  not  only  the  salaries  of  employes 
whose  entire  time  is  engaged  in  the  collection  department, 
but  the  proper  proportion  of  the  salaries  of  employes  who 
are  partly  engaged  in  other  departments.  Charge  also  with 
fees  and  commissions  paid  for  collecting  bills. 

402.  Reading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter 
readers  and  employes   engaged  in   delivering  bills. 

403.  Collection  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  and  expenses  of 
the  collection  office,  not  otherwise  provided  for.  including 
supplies  and  expenses  of  outside  collectors  and  meter 
readers.  Stationery,  stamps,  etc.,  and  surety  bonds  of  col- 
lection department  employes  will  also  be  charged  to  this  ac- 
count if  it  is  desired  to  distribute  such  expenses. 

404.  Uncollectible  Accounts  (Reserve  Credit). 

Charge  to  this  account  each  month,  making  a  corres- 
ponding credit  to  the  Uncollectible  Accounts  Reserve,  an 
amount  which  is  estimated  by  its  uniform  application 
throughout  the  year  will  yield  to  such  reserve  fund  an 
amount  sufficient  to  cover  all  accounts  for  service  which 
become  uncollectible  and  are  charged  to  the  reserve  account 
because  of  the  removal  of  the  debtor  beyond  the  jurisdiction 
of  the  state,  the  operation  of  the  Statute  of  Limitations,  dis- 
charge in  bankruptcy,  or  for  any  other  sufficient  reason 
after  diligent  effort  to  collect. 

405.  Promotion  of  Business  Salaries  and  Commissions  (Reserve 

Credit). 

Charge  this  account  with  the  salaries  and  wages  of  all 
employes. whose  services  are  devoted  to  the  promotion  and 
extension  of  the  business,  including  canvassers,  solicitors, 
demonstrators,  distributors  of  circulars  and  advertising  ma- 

119 


406 

terial;   also  commission   paid   to   canvassers,   solicitors   and 
dealers  for  the  introduction  and  sale  of  appliances,  etc. 

406.     Promotion  of  Business   Supplies  and   Expenses    (Reserve 
Credit). 

Charge  to  this  account  the  cost  of  all  supplies  used  and 
expenses  incurred  by  the  promotion  of  business  department. 
This  includes  office  stationery  and  supplies,  if  distributed  and 
expenses  of  advertising  in  newspapers  and  periodicals,  the 
cost  of  advertising  by  means  of  posters,  dodgers,  handbills, 
circulars,  car  signs,  booklets  and  all  related  expenses,  also 
the  cost  of  materials  and  expenses  of  demonstration  and 
exhibitions. 

Note: — This  account  does  not  include  any  expenses  in- 
curred for  increasing  the  sale  of  residuals,  which  expenses 
will  be  charged  to  the  appropriate  Residuals  Expense  Ac- 
count. 


120 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  OPERATING 
EXPENSE  ACCOUNTS. 

RAILWAY-LIGHTING-HEATING-GAS    DEPARTMENTS, 

ACCOUNTS   NUMBERED   501-600. 

(COMMON   CHARGES). 

502 
503 
504 
505 

501.  Salaries  of  General  Officers. 

Charge  this  account  with  the  salaries  of  general  of- 
ficers including  the  president,  vice-presidents,  secretary,  treas- 
urer, comptroller,  auditor,  general  manager,  and  all  other 
officers  whose  jurisdiction  extends  over  the  entire  business 
and  whose  services  are  not  chargeable  to  any  particular  de- 
partment. 

502.  Salaries  of  General  Office  Clerks. 

Charge  this  account  with  the  salaries  of  all  clerks  and 
assistants  connected  with  the  general  offices,  except  such 
as  may  be  directly  engaged  in  other  departments,  in  which 
case  their  compensation  should  be  charged  to  such  depart- 
ment directly.  Where  general  office  clerks  also  perform 
services  for  other  departments,  their  compensation  will  be 
apportioned  accordingly  and  charged  to  the  respective  de- 
partmental accounts. 

503.  General  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  of- 
fices. 

504.  Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies 
and  expenses,  newspapers  and  periodicals,  messenger  and 
janitor  service,  directories,  telegrams,  exchange  on  remitt- 
ances, etc.  Charge  also  with  the  cost  of  books,  stationery, 
telephone,  etc.,  if  it  is  desired  to  distribute  such  expenses. 

505.  Law  Expenses — General  (Reserve  Credit). 

Charge  to  this  account  all  law  expenses  except  those 
incurred  in  connection  with  the  defense  and  settlement  of 
injury  and  damage  claims.  Charge  with  salaries  and  ex- 
penses of  counsel,  solicitors,  and  general  attorneys,  their 
clerks  and  attendants,  etc.  Charge  also  with  the  cost  of 
law  books,  printing  briefs,  legal  forms,  testimony,  reports, 
fees  and  retainers  of  general  counsel  and  attorneys,  court 
costs,  and   payments  of  specific  notarial  and  witness   fees, 


506 

507 

508 

509 

expense   of   taking  depositions   and   other   general   law   and 

court  expenses.      Expenses  of  arbitrators  of  disputed  points 

will  also  be  charged  to  this  account. 

Note: — Salaries,  fees  and  retainers  of  counsel  and  at- 
torneys engaged  in  the  defense  and  settlement  of  injury  and 
damage  suits  will  be  charged  to  the  account  Injuries  and 
Damages. 

506     Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous 
general  expenses,  embracing  such  items  as  publishing  an- 
nual reports  in  newspapers,  advertising  nptices  of  stock- 
holders' meetings,  dividend  notices  and  other  corporate  and 
financial  notices  of  a  general  character;  traveling  expenses 
of  the  general  officers  and  others  connected  with  the  general 
office,  association  dues,  expenses  attending  conventions  and 
meetings;  subscriptions,  donations  and  gratuities;  fees  of 
transfer  agents,  registrars  of  stock  and  fiscal  agents; 
directors'  fees,  and  contingent  expenses  of  management  not 
otherwise  provided  for. 

507.  Relief     and     Pension     Association     Expenses     (Reserve 

Credit). 

Charge  this  account  with  the  cost  of  all  expenses  in- 
curred in  connection  with  conducting  a  Relief  and  Pension 
Association  established  for  the  benefit  of  employes  to 
which  the  Company  makes  contributions  or  bears  the  ex- 
penses incident  to  the  conduct  of  the  business  of  the 
Association.  This  account  includes  the  salaries  of  em- 
ployes who  are  engaged  in  Association  work,  and  are  on 
the  pay  roll  of  the  Company,  stationery  and  printing,  pos- 
tage and  all  other  expenses  in  connection  therewith,  includ- 
ing all  pensions  paid  to  retired  employes. 

508.  Railroad  Commission  Expenses. 

Charge  this  account  with  all  fees,  retainers  and  ex- 
penses of  counsel,  solicitors,  attorneys,  clerks,  attendants, 
expert  witnesses,  and  others  whose  services  are  secured 
in  the  defense  and  prosecution  of  all  petitions  and  other 
transactions  before  the  Railroad  Commission  of  Wisconsin. 
Expenses  which  are  made  necessary  by  rules,  regulations  and 
orders  of  the  Commission,  as  improvement  of  service,  ad-* 
ditional  inspection,  etc.,  will  not  be  charged  to  this  ac- 
count, but  to  the  appropriate  departmental  operating  ex- 
pense account. 

509.  Maintenance  of  General  Office  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  the  repair  of  the  general  office  equip- 
ment, including  furniture  and  furnishings,  office  apparatus 
and  appliances. 

122 


510 

551 
552 
553 
554 
510.  Maintenance  of  General  Office  Buildings,  Fixtures  and 
Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  the  repair  of  the  general  office  build- 
ings, fixtures  and  grounds,  including  elevators,  vaults,  heat- 
ing and  lighting  fixtures,  and  appurtenant  sidewalks,  lawns, 
fences,  drives,  etc. 

551.  Injuries  and  Damage  (Reserve  Credit). 

Charge  this  account  with  all  damages  to  or  destruction 
of  property  other  than  that  owned  by  the  utility,  charging 
with  the  cost  of  restoring  the  property  less  insurance  or 
legal  damages  allowed,  and  with  all  expenses  incident  to  in- 
jury and  death  to  employes  and  other  persons  for  whose 
injury  or  death  the  utility  is  held  liable  or  in  the  settlement 
of  which  claim  allowances  are  made.  This  embraces  judge- 
ments for  damages'  and  plaintiff's  court  costs;  proportion 
of  salaries  and  expenses  or  fees  of  physicians  and  surgeons, 
expenses  of  undertakers,  nurses  and  hospital  attendants: 
medical  and  surgical  appliances;  contributions  to  hospitals; 
transportation  of  injured  persons;  and  wages  and  salaries 
paid  to  employes  while  disabled.  The  salaries  and  expenses 
of  the  utility's  claim  agents,  adjusters,  and  their  assistants. 
will  be  charged  to  this  account.  The  compensation  of  gen- 
eral solicitors  and  counsel  of  the  utility  or  other  attorneys 
while  engaged  in  the  defense  and  settlement  of  damage 
suits  will  be  charged  to  this  account.  If  it  is  desired  to 
open  an  Injuries  and  Damages  Reserve  and  to  make  charges 
against  operating  expenses  on  account  of  the  injuries  and 
damages  on  some  arbitrary  basis,  the  amount  so  charged 
shall  be  credited  to  the  account  Injuries  and  Damages  Re- 
serve, and  the  actual  expenditures  for  the  purpose  above 
enumerated  shall  be  charged  against  such  reserve  account. 

552.  Insurance    (Reserve   Credit): 

Charge  to  this  account  all  premiums  paid  to  insurance 
companies  for  fire,  casualty,  boiler,  fidelity,  burglar  and  all 
other  insurance.  If  it  is  desired  to  open  an  Insurance 
Reserve,  all  amounts  set  aside  for  insurance  and  charged 
against  operating  expenses  should  be  credited  to  such  In- 
surance Reserve. 

553.  Stationery  and  Printing. 

Charge  to  this  account  all  expenses  for  stationery  and 
printing,  'stationery  supplies  and  postage,  blanks,  books, 
records,  etc.,  except  as  hereinafter  provided  for.  The  cost 
of  printing  briefs  and  other  legal  papers  should  be  charged 
to  the  account  Law  Expenses — General  or  Injuries  and 
Damages. 

554.  Operation  of  Stores  Department. 

Charge  this  account  with  the  total  expense  incurred  in 
operating  the  utility's  stores  department,  including  salaries 


555 

556 

557 

558 

559 

560 

and  wages  of  purchasing  agent  and  his  staff,  stockkeeper 

and  his  staff,  clerks  and  other  employes  in  the  stock  rooms 

and  storage  yards,  and   such   expenses  as   store  room  and 

store  yard  rent,  light,  heat.  etc.    * 

555.  Maintenance  of  Stores  Department  Equipment. 

Charge  this  account  with  all  labor  and  expenses  incurred 
in  repairing-any  equipment  of  the  storage  department  other 
than  stores  buildings,  fixtures  and  grounds.  Charge  with 
the  cost  of  repairs  to  loading  and  unloading  machinery, 
cranes,  derricks,  hoists,  conveying  apparatus,  etc. 

556.  Maintenance  of  Stores  Department  Buildings,  Fixtures  and 

Grounds. 

Charge  this  account  with  all  labor  and  expenses  incurred 
in  repairing  stores  department  buildings,  fixtures  and 
grounds,  including  storehouses,  docks,  wharves,  coal  sheds, 
etc. 

557.  Operation  of  Miscellaneous  Utility  Equipment. 

Charge  this  account  with  all  expenses  incurred  in 
operating  utility  equipment,  including  salaries  and  wages 
of  stable  employes,  drivers,  teamsters,  chauffeurs,  employes 
operating  industrial  tramways  and  other  utility  apparatus, 
together  with  such  expenses  as  water  for  stable  use,  feed, 
bedding,  axle  grease,  blankets,  shoeing  horses,  expense  of 
stabling,  gasoline,  kerosene,  and  other  equipment  supplies 
of  a  similar  character. 

558.  Maintenance  of  Miscellaneous  Utility  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  wagons,  drays,  trucks, 
harnesses,  automobiles,  bicycles,  motorcycles,  industrial 
tramways  and  other  utility  equipment,  and  cost  of  horses 
purchased  to  replace  others  lost  by  death  or  worn  out  in 
service  unless  it  is  the  policy  to  replace  horses  through  the 
Depreciation  Reserve. 

559.  Maintenance  of  Utility  Equipment  Buildings,  Fixtures  and 

Grounds. 

Charge  this  account  with  all  labor  and  expenses 
incurred  in  repairing  stores  department  buildings,  fixtures 
and  grounds,  including  storehouses,  docks,  wharves,  coal 
sheds,  etc. 

560.  Rent  of  Tracks  and  Terminals  Railway. 

This  account  includes  all  payments  to  other  companies 
for  rent  or  use  of  their  tracks,  whether  on  the  basis  of  a 
fixed  charge  per  month  or  per  year,  or  a  proportion  of  in- 
terest on  valuation,  or  a  proportion  of  expenses  incurred  in 
maintaining  and  operating  such  tracks,  or  on  a  car-mileage 
basis,  or  a  charge  per  car  or  passenger,  or  by  any  other  ar- 

124 


561 

562 

.  591 

592 

rangement.  Also  payments  for  use  of  facilities  at  terminal 
points,  including  main  and  other  tracks,  and  freight  house 
facilities,  proportion  of  expenses  of  handling  freight,  union 
station  facilities,  etc. 

Rent  of  leased  lines  no  longer  operated  by  the  lessor 
company  is  not  considered  an  operating  expense,  and 
should,  therefore,  not  be  charged  to  this  account,  but  treated 
as  a  deduction  from  income  under  Rents  of  Leased  Lines. 

561.  Rent  of  Equipment  (Railway). 

This  account  includes  payments  to  other  companies  for 
rent  or  use  of  their  cars,  electric  equipment  of  cars,  and 
other  equipment. 

562.  Rent  of  Land,  Buildings  and  Other  Property. 

This  account  includes  payments  for  rent  or  use  of  land, 
buildings,  and   other  property. 

591.  Maintenance   (Reserve   Credit). 

This  reserve  may  be  raised  by  those  utilities  which 
operate  equipment,  the  repairs  to  which  are  occasioned  only 
at  remote  intervals  and  are  then  so  considerable  in  amount 
as  to  cause  wide  fluctuations  in  the  operating  expenses  for 
the  division  of  operation  or  group  of  expenses  of  which  the 
maintenance  account  in  question  is  a  part. 

592.  Depreciation  (Reserve  Credit). 

Every  public  utility  shall  carry  a  proper  and  adequate 
Depreciation  Reserve  to  cover  the  full  replacement  of  ail 
tangible  capital  in  service.  There  shall  be  opened  a  De- 
preciation Account  to  which  shall  be  charged  monthly, 
crediting  the  Depreciation  Reserve,  an  amount  equal  to  one- 
twelfth  of  the  estimated  annual  depreciation  of  the  tangible 
capital  in  service  of  the  utility,  or  as  near  that  amount  as 
the  finances  of  the  property  will  permit.  Tangible  capital 
comprises  all  land  and  its  improvements  and  all  interest  in 
land  the  term  of  enjoyment  of  which  is  one  year  or  more 
from  the  date  of  grant,  buildings  and  structures  and  all 
equipment  and  apparatus  used  and  useful  in  the  generation, 
distribution  and  sale  of  electric  current  and  having  an  ex- 
pectation of  life  in  service  of  more  than  one  year.  Hand 
and  other  small  portable  tools,  because  of  their  liability  to 
loss  and  theft,  are  to  be  treated  as  part  of  the  operating  ex- 
penses of  the  year  in  which  they  were  purchased.  The 
estimate  here  required  shall  be  made  upon  a  rule  designed 
to  effect  by  its  uniform  application  during  the  life  of  the 
tangible  capital  in  service,  a  charge  into  operating  expenses 

125 


593 

594 

of  the  total  original  cost  of  such  capital,  less  its  salvage  or 
scrap  value  upon  retirement. 

When  any  building,  structure,  machine,  facility  or  unit 
of  equipment  which  at  the  time  of  its  construction  or  in- 
stallation was  classified  as  tangible  capital  becomes  through 
wear  and  tear  economically  irreparable,  the  substitute  there- 
for, having  substantially  no  greater  capacity  than  the  unit 
for  which  it  was  substituted,  shall  be  charged  to  the  De- 
preciation Reserve  Account. 

When,  however,  the  building,  structure,  machine,  facility 
or  unit  substituted  has  a  substantially  greater  capacity  than 
that  for  which  it  was  substituted,  the  cost  of  the  substitu- 
tion of  one  of  the  same  capacity  as  the  unit  replaced  shall 
be  charged  to  the  Depreciation  Reserve  Account,  and  the 
remaining  cost  of  the  actual  substitution  shall  be  charged 
to  the  appropriate  Construction  and  Equipment  Account. 
The  details  of  the  deduction  on  account  of  Depreciation  and 
the  basis  thereof  will  be  called  for  in  the  annual  report  to 
the  Railroad  Commission. 

593.  Contingencies-Extraordinary  (Reserve  Credit). 

When  the  property  of  the  utility  is  visited  by  an  extra- 
ordinary casualty  of  such  a  nature  as  to  be  beyond  anticipa- 
tion through  the  exercise  of  ordinary  and  reasonable  pru- 
dence, and  of  such  a  nature  as  not  to  be  contained  in  the 
provision  for  depreciation,  as  earthquakes,  floods,  cyclones, 
etc.,  resulting  in  irreparable  damage,  there  may  be  charged 
to  this  account  the  original  cash  cost  of  such  irreparably 
damaged  property,  less  the  salvage  or  scrap  value  and  ir- 
reparable wear  and  tear  from  use  accrued  thereto.  When 
the  amount  of  such  damage  or  loss  is  considerable,  there 
may  be  set  up  an  Extraordinary  Casualties  Suspense  Ac- 
count, to  which  shall  be  credited  monthly  the  amount 
charged  to  the  account  Contingencies  (Extraordinary)  un- 
til the  total  loss  or  damage  caused  by  such  casualty  shall  be 
wiped  out  through  operating  expenses. 

All  ordinary  casualties,  that  is,  those  which  occur  with 
such  uniformity  and  frequency  that  the  principles  of  insur- 
ance are  applicable  thereto,  must  be  provided  for  by  suit- 
able charges  to  the  Insurance  Reserve,  set  up  and  main- 
tained for  such  losses,  or  are  considered  as  included  in  the 
provision  for  depreciation,  or  constitute  an  item  of  current 
maintenance. 

594.  Taxes  (Reserve  Credit). 

This  account  shall  cover  all  taxes  chargeable  against 
the  utility.      Where  the  reporting  utility  is  also  engaged  in 


transactions  outside  the  scope  of  its  duties  as  a  public 
utility,  this  account  shall  be  subdivided  into  the  following 
two  sub-accounts,  to  be  maintained  separately: 

a.  Taxes  Chargeable  Against  Utility. 

b.  Taxes  Chargeable  to  Non-Operating  Transactions. 
To    each    such    tax    account    there    shall    be    charged 

monthly  the  amount  of  taxes  accrued  during  the  month  and 
such  amount  shall  be  credited  to  the  account  Taxes  Accrued 
(or  Prepaid  Taxes,  if  such  taxes  are  prepaid)  or  the  appro- 
priate subdivision  of  such  accounts.  The  amount  of  taxes 
accrued  during  any  month  shall,  when  the  levy  is  unknown, 
be  estimated  and  when  the  levy  is  finally  determined  the 
estimate  shall  be  corrected  in  the  provision  for  taxes  during 
the  remainder  of  the  year.  For  example,  if  at  the  beginning 
of  the  tax  year  the  taxes  against  the  utility  are  estimated 
to  be  $600  for  the  year,  the  monthly  charge  on  account  of 
such  tax  will  be  $50,  crediting  the  same  to  the  Taxes  Ac- 
crued Account  or  Prepaid  Taxes,  as  the  case  may  be,  until 
the  amount  of  the  levy  becomes  definitely  known.  If  during 
the  fifth  month  it  is  found  that  the  levy  for  the  year  is  $640 
instead  of  $600,  there  will  already  have  been  charged  for 
four  months  the  $50  per  month,  leaving  $440  to  be  charged 
during  the  remainder  of  the  year,  or  $55  for  the  fifth  month 
and  each  succeeding  month  during  the  remainder  of  the 
year. 

Such  taxes  as  pertain  to  two  or  more  utility  services,  or 
to  operating  and  non-operating  transactions  alike,  shall  be 
apportioned  with  regard  to  such  departments  or  subdivisions 
upon  a  basis  which  appears  reasonable  and  just,  such  basis 
to  be  reported  in  the  annual  report  to  the  Railroad  Com- 
mission. 


127 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

STEAM  GENERATION,  ACCOUNTS  NUMBERED  601-625. 

601 
602 

em 

604 
605 

601.  Boiler  Plant  Superintendence. 

Charge  this  account  with  the  salaries  of  the  superinten- 
dent of  the  boiler  plant,  boiler  plant  foremen  or  others  en- 
gaged solely  in  superintending  the  generation  of  steam.  If 
the  superintendent  of  the  power  plant  has  charge  of  the 
boiler  plant  a  proportion  of  his  salary  will  be  charged  to 
this  account. 

602.  Boiler  Plant  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  connection  with  the  generation  of  steam,  exclusive  of 
labor  employed  in  handling  coal  and  ashes,  operating  the 
coal  and  ash  handling  equipment  (chargeable  to  Account 
603),  water  purification  labor,  labor  employed  in  operating 
water  purification  equipment  (chargeable  to  Account  604), 
or  labor  engaged  in  weighing,  unloading  and  handling  fuel 
for  storage,  operating  hoisting  apparatus,  etc.,  (chargeable 
to  account  802). 

This  account  includes  firemen  and  helpers,  pumpmen, 
waterenders,  employes  engaged  in  operating  mechanical 
draft  system,  boiler  cleaners,  boiler  plant  janitors,  watch- 
men and  laborers.     Exclude  maintenance  labor. 

603.  Coal  and  Ash  Handling  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  handling  coal  and  ashes  and  operating  the  coal  and  ash 
handling  equipment.       Exclude  maintenance  labor. 

604.  Water  Purification  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  connection  with  water  purification  and  operating  the 
water  purification  equipment.       Exclude  maintenance  labor. 

605.  Fuel  for  Steam  (Cost  of  Fuel  in  Storage). 

Charge  to  this  account  all  fuel  used  for  steam,  whether 
coal,  oil,  gas  or  other  fuel,  at  the  cost  f.  o.  b.  point  of  de- 
livery at  plant  for  storage.  This  includes  the  invoice  cost 
of  the  fuel,  freight,  switching,  demurrage,  cost  of  unload- 
ing from  cars  or  boats  to  wagons  and  cartage  to  point  of 
delivery  at  the  olant  for  storage. 

Credit  the  Fuel  Stock  account  with  fuel  as  used. 

128 


606 
.  607 
608 
609 
610 
611 

606.  Water  for  Steam.  612 

Charge  this  account  with  the  actual  amount  of  water 
used  for  boiler  feed  and  condensing  purposes.  If  water  is 
purchased,  charge  at  the  contract  price  or  the  meter  rate. 
If  water  is  pumped  by  the  accounting  utility,  charge  here 
the  cost  of  pumpage.  Water  for  fire  protection  and  gen 
eral  purposes  should  not  be  charged  to  this  account. 

607.  Water  Purification  Supplies. 

Charge  this  account  with  all  operating  supplies  inci- 
dent to  the  operation  of  the  water  purification  equipment. 

608.  Boiler  Plant  Tools. 

Charge  this  account  with  all  boiler  plant  hand  tools, 
implements  and  appliances  used  in  connection  with  the 
generation  of  steam. 

Note: — Shovels  and  other  hand  tools,  implements  or  ap- 
pliances, used  for  handling  fuel  for  storage  should  not  be 
charged  to  this  account  but  to  Account  803. 

609.  Boiler  Plant  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  ex- 
penses at  the  boiler  plant  not  chargeable  to  the  preceding 
accounts,  as  boiler  room  records,  boiler  compounds,  boiler 
inspection,  water  for  fire  protection  and  general  use,  light 
and  heat  at  the  boiler  plant,  telephone  service,  hose,  pack- 
ing, gaskets,  lubricants,  gauge  glasses,  etc. 

610.  Removal  of  Ashes  Expense  (Haulage  from  Plant — Debit 

in  black,  Credit  in  red). 

Charge  this  account  with  all  expenses  of  hauling  ashes 
from  plant,  whether  removed  in  wagons,  cars  or  boats. 
Note: — The  cost  of  labor  handling  ashes,  or  operating  the 
coal  and  ash  handling  equipment,  should  not  be  charged  to  this 
account  but  to  Account  603. 

The  labor  cost  of  maintenance  of  coal  and  ash  handl- 
ing equipment  should  not  be  charged  to  this  account  but  to 
account  613. 

If  the  removal  of  ashes  from  the  plant  is  a  source  of 
revenue,  instead  of  an  expense,  the  net  revenue  so  derived 
should  be  shown  in  this  account  in  red. 

611.  Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment 

(Labor). 

612.  Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment 

(Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  all  expense  of  labor  and  ma- 
terial used  in  repairing  furnaces  and  boilers,  special  boiler 

129 


613 
614 
615 
616 
.   .  617 

618 
619 

foundations  and  settings,  iron  and  steel  smoke-stacks,  feed 
pumps,  water  feed  pipe,  injectors,  economizers,  water 
heaters,  superheaters,  valves,  grates,  flues,  mechanical  stoker 
equipment,  boiler  room  piping  from  the  boiler  to  the  engine 
throttle  valve,  steam  exhaust  system,  boiler  water-supply 
mains,  pumping  equipment  and  similar  auxiliary  equipment. 

613.  Maintenance  of  Coal  and  Ash  Handling  Equipment  (La- 

bor). 

614.  Maintenance  of  Coal  and  Ash  Handling  Equipment  (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  all  expense  of  labor  and  ma- 
terial incurred  in  repairing  coal  and  ash  conveyors  in  the 
boiler  plant,  embracing  trolley  and  cable  towers,  crushers, 
belt  links,  wheels,  chutes  and  gates,  conveyor  cars,  winches, 
motors,  buckets,  shafts,  chains,  etc. 

Note: — Maintenance  of  coal  handling  equipment  used  for 
unloading  and  handling  fuel  for  storage  should  not  be 
charged  to  this  account  but  to  Account  805. 

615.  Maintenance  of  Water  Purification  Equipment  (Labor). 

616.  Maintenance  of  Water  Purification  Equipment  (Sundries). 

Charge  these  accounts  with  the  expense  of  all  labor 
and  material  incurred  in  repairing  water  purification  equip- 
ment. 

617.  Maintenance    of    Boiler    Plant    Buildings,    Fixtures    and 

Grounds  (Labor). 

618.  Maintenance     of    Boiler    Plant    Buldings,    Fixtures    and 

Grounds  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  all  expense  of  labor  and  ma- 
terial incurred  in  repairs  to  buildings,  fixtures  and  grounds, 
including  permanent  foundations  for  apparatus,  used  ex- 
clusively for  the  generation  of  steam.  If  the  boiler  plant 
equipment  is  housed  in  one  of  the  general  works  buildings, 
the  repairs  to  such  buildings  will  be  apportioned  so  as  to 
charge  to  this  account  the  proper  proportion  of  the  total 
cost  of  repairs  to  such  jointly  occupied  buildings 

Note: — Repairs  to  scales  used'  for  weighing  fuel  for 
storage  should  not  be  charged  to  this  account  but  to  Ac- 
count 805. 

130 


620 
621 
622 
623 
624 
625 


619. 
620. 
621. 
622. 
623. 
624. 
625. 


131 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

ELECTRIC  GENERATION-STEAM  POWER,  ACCOUNTS 

NUMBERED  626-650. 

626 
627 
628 

626.  Prime  Mover  Plant  Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence 
of  the  steam  power  generation  plant.  This  account  includes 
the  salaries  of  the  superintendent  of  power  plant,  chemists 
at  plant,  draftsmen,  foremen  and  all  clerical  help  upon 
records  and  accounts  pertaining  to  steam  power  generation, 
whether  at  the  general  office  or  at  the  plant.  Charge  also 
with  the  proportion  of  the  salaries  of  the  engineering  staff 
assignable  to  the   steam   power  plant. 

Note: — If  energy  is  also  generated  by  hydraulic  power 
or  gas  power,  the  total  cost  of  saperintendence  at  the  sta- 
tion  will   be   apportioned   over   the   corresponding  Superin 
tendence  accounts. 

627.  Prime  Mover  Operating  Labor. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in 
operating  steam  prime  mover  equipment.  This  includes 
such  labor  as  that  of  chief  engineers  and  assistants,  en 
gineers,  oilers,  wipers,  machinists  and  all  other  employes 
whose  duties  concern  the  operation  of  such  steam  prime 
movers.     Exclude  all   maintenance  labor. 

628.  Prime  Mover  Plant  Electrical  Operating  Labor. 

Charge  to  this  account  all  labor  in  connection  with 
operating  the  electric  apparatus  and  devices  driven  by  steam 
power,  beginning  with  the  generators,  direct  connected  or 
belted  to  the  prime  movers,  and  including  the  power  plant 
switchboards,  feeders,  terminal  board,  and  to  where  the 
electric  current  leaves  the  power  plant  switchboard  for  the 
transmission    or   distribution   system..  This    account   in- 

cludes the  salaries  of  system  operators  or  load  dispatchers, 
foremen  over  regulators,  regulators  and  assistants,  genera- 
tor attendants,  switchboard  attendants,  brushmen,  electric 
wipers,  power  plant  wiremen  and  all  other  employes  whose 
duties  are  the  operation  of  the  steam  power  plant  electrical 
equipment.       Exclude  maintenance  labor. 

Note: — If  energy  is  also  generated  by  hydraulic  power 
or  by  gas  power  or  both  and  such  electric  apparatus  is  at- 
tended jointly  by  the  station  electrical  labor,  such  labor  will 
be  properly  apportioned  over  the  respective  classes  of 
Power  accounts. 

132 


629 
630 
631 
632 
633 

629.  Prime  Mover  Plant   Miscellaneous   Operating   Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all 
employes  in  and  about  the  steam  power  generating  plant, 
engaged  in  operating  the  plant,  including  watchmen,  labor 
cleaning  buildings  and  yards,  janitors,  messengers,  and  gen- 
eral labor  not  chargeable  to  any  of  the  foregoing  steam 
power  plant  operating  labor  accounts.  Exclude  mainten- 
ance  labor. 

Note: — If  energy  is  also  generated  at  the  station  by 
other  than  steam  power,  labor  charges  jointly  incurred  will 
be  apportioned  accordingly  over  the  appropriate  classes  of 
Power  accounts. 

630.  Steam   Generated    (Accounts   601-625). 

The  total  expense  of  generating  steam  is  to  be  deter- 
mined through  a  group  of  accounts  referred  to  as  the  Steam 
Generation  Apportionment  Account.  Where  a  utility  is 
furnishing  but  one  public  service  from  its  boiler  plant,  the 
details  of  the  steam  expense  will  appear  in  the  Steam  Gen- 
eration Apportionment  Account,  and  the  total  expense  as 
show  therein  will  be  carried  to  this  account  in  the  Power 
group  of  accounts  and  so  shown  in  the  annual  report  to  the 
Railroad    Commission.  Where,   however,   two   or   more 

utilities  or  services  are  making  a  demand  upon  the  same  boiler 
equipment,  the  total  steam  expense  will  be  apportioned  over 
the  departments  so  using  the  steam  equipment,  and  the 
apportioned  share  of  the  steam  expense  incurred  for  the 
benefit  of  the  steam  power  generated  energy  will  be  carried 
to  this  account.  If  steam  is  used  in  the  electric  power 
plant  for  other  purposes  than  the  generation  of  current,  the 
expense  for  steam  will  be  further  apportioned,  charging  the 
appropriate  expense  accounts. 

631.  Steam  Purchased. 

Charge  to  this  account  the  cost  of  all  steam  purchases 
for  prime  mover  power  in  the  electric  power  plant.  It  is 
desired  that  the  account  shall  be  so  kept  as  to  indicate  the 
name  of  the  company  or  individual  from  whom  the  steam 
was  purchased,  the  amount  of  steam  purchased  and  the 
terms  under  which  it  was  so  purchased. 

632.  Prime  Mover  Plant  Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for 
steam  prime  movers  and  machinery  connected  therewith  in 
the  steam  power  plant  of  the  electric  utility  and  also  all  lu- 
bricants used  on  electric  apparatus  driven  by  steam  power. 
This  includes  cylinder  oil,  machine  oil,  dynamo  oil.  graph- 
ite and  other  lubricants,  but  does  not  include  transformer 
oil,  wagon  greese  or  oil  for  lanterns. 

633.  Prime  Mover  Plant  Tools. 

Charge  this  account  with  all  prime^  mover  plant  hand 
tools,  implements  or  appliances,  used  in  connection  with 
electric  generation  by  steam  power. 

133 


634 
635 
636 
637 
638 
639 

634.  Prime  Mover  Plant  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  ex- 
penses incurred  in  the  generation  of  electric  energy  by 
steam  power  not  chargeable  to  any  of  the  preceding  ac- 
counts. This  includes  such  items  as  waste,  packing,  wipers, 
gas  and  electricity  for  lighting,  heating  and  cleaning  power 
plant,  laboratory  apparatus  and  supplies,  ice,  water  for  gen- 
eral use  and  fire  protection,  and  all  items  of  similar  nature. 
Charge  also  with  stationery,  telephones,  etc.,  if  it  is  desired 
to  distribute  such  expenses. 

Note: — Where  current  is  also  generated  at  the  station 
by  hydraulic  power  or  gas  power,  the  total  cost  of  mis- 
cellaneous suplies  and  expenses  as  enumerated  in  this  ac- 
count will  be  apportioned  over  the  respective  classes  of 
Power  accounts. 

635.  Maintenance  of  Prime  Movers  (Labor). 

636.  Maintenance  of  Prime  Movers  (Sundries). 

Charge  these  accounts  with  the  expense  of  all 
labor  and  material  incurred  in  repairing  prime  movers 
devoted  to  converting  steam  energy  into  mechanical  energy 
for  electric  generation. 

637.  Maintenance  of  Prime  Mover  Auxiliary  Equipment   (La- 

bor). 

638.  Maintenance  of  Prime  Mover  Auxiliary  Equipment  (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  making  repairs  to  the  steam  power 
plant  auxiliary  equipment,  including  condensers,  vacuum 
pumps,  oiling  systems,  the  power  transmission  equipment 
such  as  shafting,  belting,  rope  and  cable  drives,  clutches, 
pulleys  and  idler  wheels,  and  motors,  hoists,  cranes,  black- 
smiths' and  machinists'  tools,  and  all  other  accessory  equip- 
ment other  than  hand,  tools,,  the  cost  of  which  is.  to  be  in- 
cluded in  Operating  Expenses. 

Note:— If  electric  energy  is  also  generated  at  the  power 
plant  by  other  than  steam  power,  the  cost  of  maintaining 
power  plant  auxiliary  equipment  used  for  the  joint  benefit 
of  the  different  methods  of  generation,,  will  be  apportioned 
over  the  appropriate  Maintenance  accounts  of  the  respec- 
tive classes  of  Power  accounts. 

639.  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Labor.) 

134 


640 
641 
642 
643 
644 
645 
646 
647 
648 
649 
650 

640.  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  generators,  alternators  and 
other  electric  generating  apparatus  driven  by  steam  power, 
and  with  repairs  to  rotaries  and  motor-generator  sets,  ex- 
citers, etc..  when  not  installed  in  connection  with  the  trans- 
mission system. 

641.  Maintenance  of  Auxiliary  Electrical  Equipment   (Labor). 

642.  Maintenance    of    Auxiliary    Electrical    Equipment    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac 
counts,    in    conformity    with    Wisconsin    Commission    Clas- 
sification, are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and  ma- 
terial incurred  in  repairing  electric  apparatus  at  the  steam 
power  generating  plant  not  included  in  the  account  Main- 
tenance of  Generators.  This  includes  bus-bars,  regulators, 
cables,  switchboards  and  other  power  plant  electrical  equip- 
ment such  as  circuit  breakers,  switches,  ammeters,  volt- 
meters, wattmeters,  etc.,  together  with  their  special  founda- 
tions and  settings  and  the  terminal  board.  The  mainten- 
ance of  special  high  tension  transmission  equipment  at  the 
steam  power  plant,  such  as  high  tension  bus-bars,  high  ten- 
sion switchboards,  high  tension  switches,  high  tension  cur- 
rent transformers,  high  tension  lightning  arresters,  high  ten- 
sion potential  transformers,  high  tension  reactive  coils, 
high  tension  choke  coils,  high  tension  grounding  devices  and 
resistances,  high  tension  raising  and  lowering  transformers, 
etc.,  will  also  be  charged  to  this  account.  The  mainten- 
ance of  wiring  for  lighting  the  power  plant  will  not  be 
charged  to  this  account,  but  to  the  account  Maintenance  of 
Power  Plant  Buildings,  Fixtures  and  Grounds. 

Note: — If  current  is  also  generated  at  the  station  by 
gas  power  or  hydraulic  power,  or  both,  the  maintenance  of 
all  apparatus  used  jointly  in  generating  current  by  the  sev- 
eral methods  will  be  apportioned  over  the  appropriate  Main- 
tenance accounts  in  the  respective  groups  of  Power  ac- 
counts. 

135 


643.  Maintenance   of  Prime   Mover  Plant  Buildings,   Fixtures 

and  Grounds  (Labor). 

644.  Maintenance  of  Prime  Mover  Plant  Buildings,  Fixtures 

and  Grounds  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  buildings  and  structures,  in- 
cluding permanent  apparatus  foundations,  used  exclusively 
for  the  generation  of  electric  energy  by  steam  power,  and 
outbuildings,  tool  houses,  etc. 

Note: — If  current  is  also  generated  by  hydraulic  power 
or  gas  power,  or  both,  the  maintenance  of  buildings,  fixtures 
and  grounds  used  jointly  will  be  apportioned  over  the  ap- 
propriate Maintenance  accounts  in  the  respective  groups  of 
Power  acounts. 

Note: — Maintenance   of  docks  and   wharves   and   main- 
tenance of  coal  sheds  used  in  connection  with  handling  or 
storing  "Fuel  Stock"  should  not  be  charged  to  this  account 
but  to  Account  556. 
645. 
646. 
647. 
648. 
649. 
650. 


136 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

*  ELECTRIC  GENERATION-HYDRAULIC  POWER, 

ACCOUNTS  NUMBERED  651-675. 

651 
652 
653 

651.  Hydraulic  Plant  Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence 
of  the  hydraulic  power  generation  plant.  This  account  in- 
cludes the  salaries  of  superintendent  of  power  plant,  chem- 
ists at  plant,  draftsmen,  foremen  and  all  clerical  help  upon 
records  and  acounts  pertaining  to  hydraulic  power  genera- 
tion, whether  at  the  general  office  or  at  the  plant.  Charge 
also  with  the  proportion  of  the  salaries  of  engineering  staff 
assignable  to  the  hydraulic  power  generation  plant. 

Note: — If  electrical  energy  is  also  generated  by  steam 
or  gas  power,  the  total  cost  of  superintendence  at  the  sta- 
tion will  be  apportioned  over  the  corresponding  Superin- 
tendence accounts  in  the  different  classes  of  Power  accounts. 

652.  Hydraulic  Plant  Operating  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all 
employes  operating  the  hydraulic  works,  including  foremen, 
gate-men,  wheelmen,  canal-men,  patrollers  of  reservoirs, 
dams  and  channels,  and  all  the  other  employes  whose  duties 
concern  the  operation  of  the  hydraulic  power  equipment. 
Exclude  maintenance  labor. 

653.  Hydraulic  Plant  Electrical  Operating  Labor. 

Charge  to  this  account  all  labor  in  connection  with 
operating  electric  apparatus  and  devices  driven  by  hydraulic 
power,  beginning  with  the  generators,  direct  connected  or 
belted  to  the  hydraulic  motive  power,  and  including  the 
power  plant  switchboards,  feeders,  terminal  board  and  to 
where  the  electric  current,  leaves  the  power  plant  switch- 
board for  the  transmission  or  distribution  system.  This 
account  includes  the  salaries  of  system  operators  or  load 
dispatchers,  foremen  over  regulators,  regulators  and  assis- 
tants, generator  attendants,  switchboard  attendants,  brush- 
men,  electric  wipers,  power  station  wiremen  and  all  other 
employes  whose  duties  are  the  operation  of  the  hydraulic 
power  plant  electrical  equipment.  Exclude  maintenance 
labor. 

Note: — If  energy  is  also  generated  by  gas  or  steam 
power  at  the  same  station  and  such  electric  apparatus  is  at- 
tended jointly  by  the  station  electrical  labor,  such  labor 
cost  will  be  properly  apportioned  over  the  respective  classes 
of  Power  accounts. 


654 
•  655 
656 
657 
658 

654.  Hydraulic  Plant  Miscellaneous  Operating  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all 
employes  in  and  about  the  hydraulic  power  generating  plant 
engaged  in  operating  the  plant,  including  watchmen,  labor 
cleaning  buildings  and  yards.,  janitors,  messengers,  and  gen- 
eral labor  not  chargeable  to  any  of  the  foregoing  hydraulic 
power  plant  operating  labor  accounts.  Exclude  mainten- 
ance labor. 

Note: — If  energy  is  also  generated  at  the  station  by 
other  than  hydraulic  power,  labor  charges  jointly  incurred 
will  be  apportioned  accordingly  over  the  appropriate  classes 
of  Power  accounts. 

655.  Hydraulic  Power  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased 
for  the  purpose  of  operating  hydraulic  motive  power  equip- 
ment for  the  generating  of  electric  energy.  It  is  desired 
that  the  account  shall  be  so  kept  as  to  indicate  the  name  of 
the  company  or  individual  from  whom  such  water  was  pur- 
chased, the  amount  of  water  power  purchased  and  the  terms 
under  which  it  was  purchased. 

656.  Hydraulic  Plant  Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  hy- 
draulic prime  movers  and  machinery  connected  therewith 
in  the  hydraulic  power  plant  of  the  electric  utility  and  also 
all  lubricants  used  on  electric  apparatus  driven  by  hydraulic 
power.  This  includes  machine  oil,  dynamo  oil,  graphite 
and  other  lubricants,  but  does  not  include  transformer  oil, 
wagon  prease  or  oil  for  lanterns. 

Note: — If  current  is  also  generated  at  the  station  by 
other  than  hydraulic  power,  tfie  total  cost  of  lubricants  used 
in  the  station  will  be  apportioned  over  the  respective  classes 
of  Power  accounts. 

657.  Hydraulic  Plant  Tools. 

Charge  this  account  with  all  hydraulic  plant  hand  tools, 
implements  or  appliances,  used  in  connection,  with  electric 
generation  by  hydraulic  power. 

658.  Hydraulic  Plant  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  ex- 
penses incurred  in  the  generation  of  electric  energy  by  hy- 
draulic power  and  not  chargeable  to  any  of  the  preceding 
operating  accounts.  This  includes  such  items  as  waste, 
packing,  wipers,  gas  and  electricity  for  lighting,  heating  and 
cleaning  power  plant,  laboratory  apparatus  and  suplies,  ice, 
water  for  p-eneral  use  and  fire  protection,  and  all  items  of 
a  similar  nature. 

Charge  also  with  stationery,  telephones,  etc.,  if  it  is 
desired  to  distribute  such  expenses. 

138 


659 
660 
661 
662 
663 
664 

Note: — Where  current  is  also  generated  at  the  station 
by  other  than  hydraulic  power,  the  total  cost  of  such  mis- 
cellaneous suplies  and  expenses  as  herein  enumerated  will 
be  aportioned  over  the  appropriate  accounts  in  the  respective 
classes  of  Power  accounts. 

659.  Maintenance  of  Dams,  Canals  and  Flumes  (Labor). 

660.  Maintenance  of  Dams,  Canals  and  Flumes  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and  sup- 
plies incurred  in  repairing  hydraulic  structures.  Such 
structures  include  dams,  embankments,  etc.,  for  impounding 
water  and  all  appurtenant  gates,  valves,  weirs,  waste  ways, 
canals,  conduits  and  other  channels  (including  riprap,  lining 
walls,  etc.),  pipe  lines,  flumes,  aqueducts  and  supporting 
trestles,  forebays  and  appurtenant  sieves  and  grids,  waste- 
ways,  etc.,  all  viaducts,  bridges,  foot  bridges,  etc.,  over  and 
accessory  to  or  necessitated  by  such  canals,  aqueducts  and 
flumes,  and  also  the  wasteways  conducting  water  from  the 
outlet  of  the  draft-tube  to  the  point  of  final  discharge. 

661.  Maintenance  of  Turbines  and  Water  Wheels  (Labor). 

662.  Maintenance  of  Turbines  and  Water  Wheels  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and  sup- 
plies incurred  in  repairing  the  hydraulic  motive  power,  in- 
cluding head  gates,  penstocks,  wheel  gates,  wheel  gover- 
nors, valves,  turbines,  water  wheels,  draft-tubes  and  con- 
nections. The  maintenance  of  power  transmission  ap- 
paratus as  shafts,  belts,  etc.,  will  not  be  charged  to  this  ac- 
count. 

663.  Maintenance  of  Hydraulic  Plant  Auxiliary  Equipment  (La- 

bor). 

664.  Maintenance    of    Hydraulic    Plant    Auxiliary    Equipment 

(Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
supplies  incurred  in  repairs  to  the  hydraulic  power  plant 
auxiliary  equipment,  including  power  transmission  equip- 
ment such  as  shafting,  belting,  rope  and  cable  drives, 
clutches,  pulleys  and  idler  wheels,  motors,  hoists,  cranes, 
blacksmiths'  and  machinists'  tools,  and  all  other  accessory 


665 
666 
667 
668 

equipment  other  than  hand  tools,  the  cost  of  which  is  to  be 
included  in  operating  expenses. 

Note: — If  electrical  energy  is  also  generated  at  the' sta- 
tion by  other  than  hydraulic  power,  the  cost  of  maintaining 
power  plant  auxiliary  equipment  used  for  the  joint  benefit 
of  the  different  methods  of  generation,  will  be  apportioned 
over  the  appropriate  Maintenance  accounts  in  the  respective 
classes  of  Power  accounts. 

665.  Maintenance    of    Generators    and    Auxiliary    Generating 

.Equipment  (Labor). 

666.  Maintenance    of    Generators    and     Auxiliary    Generating 

Equipment  (Sundries). 

Instructions  regarding  .charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and  sup- 
plies incurred  in  repairing  generators,  alternators  and  other 
electric  generating  apparatus  driven  by  hydraulic  power  and 
also  with  the  repairs  to  rotaries  and  motor-generator  sets, 
exciters,  etc.,  when  not  installed  in  connection  with  the 
transmission  system. 

667.  Maintenance  of  Auxiliary  Electrical  Equipment.  (Labor). 

668.  Maintenance    of    Auxiliary    Electrical    Equipment    (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and  sup- 
plies incurred  in  repairing  electrical  apparatus  at  the  hy- 
draulic power  generating  plant  not  included  in  the  account 
Maintenance  of  Generators.  This  includes  bus-bars,  reg- 
ulators, cables,  switchboards  and  other  power  plant  elec- 
trical equipment  such  as  circuit  breakers,  switches,  am- 
meters, voltmeters,  wattmeters,  etc.,  together  with  their 
special  foundations  and  settings  and  the  terminal  board. 
The  maintenance  of  special  high  tension  transmission  equip- 
ment at  the  power  plant  such  as  high  tension  bus-bars,  high 
tension  switchboards,  high  tension  switches,  high  tension 
current  transformers,  high  tension  lightning  arresters,  high 
tension  potential  transformers,  high  tension  reactive  coils, 
high  tension  choke  coils,  high  tension  grounding  devices 
and  resistances,  high  tension  raising  and  lowering  transfor- 
mers, etc.,  shall  also  be  charged  to  this  account.  The  main- 
tenance of  wiring  for  lighting  the  hydraulic  power  plant  will 
not  be  charged  to  this  account  but  to  the  account  Mainten- 
ance of  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Note: — If  energy  is  also  generated  at  the  station  by 
other  than  hydraulic  power,  the  maintenance  of  all  apparatus 
used  for  the  joint  benefit  of  the  several  methods  of  genera- 

140 


669 
670 
671 
672 
673 
674 
675 

tion  will  be  apportioned  over  the  appropriate  Maintenance 
accounts  in  the  respective  classes  of  Power  accounts. 

669.  Maintenance  of  Hydraulic  Plant  Buildings,  Fixtures  and 

Grounds  (Labor). 

670.  Maintenance  of  Hydraulic  Plant  Buildings,  Fixtures  and 

Grounds  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  buildings  and  structures,  in- 
cluding permanent  foundations  for  apparatus,  used  exclu- 
sively for  the  generation  of  electrical  energy  by  hydraulic 
power,  and  out-buildings,  tool  houses,  etc. 

Note: — If  current  is  also  generated  by  other  than  hy- 
draulic power,  the  maintenance  of  buildings,  fixtures  and 
grounds  used  for  the  joint  benefit  of  the  several  methods 
of  generation  will  be  apportioned  over  the  appropriate 
Maintenance  accounts  in  the  respective  classes  of  Power 
accounts. 

671. 

672. 

673. 

674. 

675. 


141 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

POWER    GAS    PRODUCTION,    ACCOUNTS    NUMBERED 

676-705. 

676 
677 
678 
679 
680 

676.  Gas  Prcducer  Plant  Superintendence. 

Charge  this  account  with  the  salaries  of  the  superinten- 
dent of  the  gas  producer  plant,  gas  producer  plant  foremen 
or  others  engaged  solely  in  superintending  the  production 
of  power  gas.  If  the  superintendent  of  the  power  plant 
has  charge  of  the  gas  producer  plant  a  proportion  of  his 
salary  will  be  charged  to  this  account. 

677.  Gas  Prcducer  Plant  Operating  Labor. 

Charge  this  account  with  all  operating  labor  engaged 
in  the  production  of  power  gas.  exclusive  of  labor  employed 
in  handling  coal  and  ashes,  operating  the  coal  and  ash  handl- 
ing equipment  (chargeable  to  Account  678).  water  purifica- 
tion labor,  labor  employed  in  operating  water  purification 
equipment  (chargeable  to  Account  679),*  labor  engaged  in 
the  production  of  by-products  (chargeable  to  Account  680), 
or  labor  engaged  in  weighing,  unloading  and  handling  fuel 
for  storage,  operating  hoisting  apparatus,  etc..  (chargeable 
to  Account  802). 

This  account  includes  the  handling  of  fuel  from  stor- 
age to  the  gas  producer  plant  buildings  and  handling  of 
residuals  from  said  buildings  to  the  point  where  residuals 
are  placed  when  removed  from  the  buildings. 

Note: — This  account  also  includes  gas  producer  plant 
janitors,  watchmen  and  laborers.  Exclude  Maintenance  la- 
bor. 

678.  Coal  and  Ath  Handling  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  handling  coal  and  ashes  and  operating  the  coal  and  ash 
handling   equipment.        Exclude   maintenance   labor. 

679.  Water  Purification  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  connection  with  water  purification  and  operating  the 
water  purification  equipment.       Exclude  maintenance  labor. 

680.  By-^rcduct  Plant  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed 
in  connection  with  by-product  plant  production  and  operat- 
ing the  by-product  plant  equipment.  Exclude  maintenance 
labor. 

142 


681 
682 
683 
684 
685 
686 
687 

681.  Gas  Producer  Fuel  (Cost  of  Fuel  in  Storage). 

Charge  this  account  with  the  cost  of  all  fuel  used  for 
producing  gas  for  power  purposes  at  the  cost  f.  o.  b.  point 
of  delivery  at  the  plant  for  storage  and  crediting  the  appro- 
priate  stock  account  with  the  fuel  as  used. 

682.  Gas  Producer  Water. 

Charge  this  account  with  the  cost  of  all  water  used  in 
the  production  of  gas  for  power  purposes.  If  water  is  pur- 
chased, charge  at  the  contract  or  meter  rate.  If  water  is 
pumped  by  the  accounting  utility,  charge  bere  the  cost  of 
pumpage. 

683.  Water  Purification  Supplies. 

Charge  this  account  with  all  operating  supplies  incident 
to  the  operation  of  the  water  purification  equipment. 

684.  Gas  Producer  Plant  Tools. 

Charge  this  account  with  all  gas  producer  plant  hand 
tools,  implements  and  appliances  used  in  connection  with 
power  gas  production. 

Note: — Shovels  and  other  hand  tools,  implements  or  ap- 
pliances, used  for  handling  fuel  for  storage  should  not  be 
charged  to  this  account  but  to  Account  803. 

685.  Gas  Producer  Plant  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  sup- 
plies and  expenses  incurred  in  the  production  of  gas  for 
power  purposes  not  chargeable  to  any  of  the  preceding 
gas  power  production  operating  accounts.  Exclude  main- 
tenance supplies. 

686.  Removal  of  Ashes  Expense   (Haulage  from  Plant — Debit 

in  black,  Credit  in  red). 

Charge  this  account  with  all  expenses  of  hauling  ashes 
from  plant,  whether  removed  in  wagons,  cars  or  boats. 

Note: — The  cost  of  labor,  handling  ashes,  or  operating 
the  coal  and  ash  handling  equipment,  should  not  be  charged 
to  this  account  but  to  Account  678. 

The  labor  cost  of  maintenance  of  coal  and  ash  handling 
equipment  should  not  be  charged  to  this  account  but  to  Ac- 
count 692. 

If  the  removal  of  ashes  from  the  plant  is  a  source  of 
revenue,  instead  of  an  expense,  the  net  revenue  so  derived 
should  be  shown  in  this  account  in  red. 

687.  By-Product  Plant  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  and 
expenses  incurred  in  the  production  of  by-products.  Ex- 
clude maintenance  supplies. 

143 


688 
689 
690 
691 
692 
693 
694 
695 

688.  Maintenance  of  Gas  Producers  and  Gas  Producer  Equip- 

ment (Labor). 

689.  Maintenance  of  Gas  Producers  and  Gas  Producer  Equip- 

ment (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  apparatus  used  for  the  pro- 
duction of  gas  to  be  used  for  power  purposes  in  the  genera- 
tion of  electric  energy.  Also  charge  with  the  cost  of  re- 
pairing gas  conductor  and  exhaust  pipe  and  other  auxiliary 
gas  producer  apparatus.  This  includes  producers,  econ- 
omizers, regenerators,  vaporizers,  steam  injectors,  scrubbers, 
exhauster  outfits,  cells,  specially  provided  boilers  and 
pumps,  flues  and  pipe,  blower  engines,  holders,  and  all  sim- 
ilar auxiliary  equipment. 

690.  Maintenance  of  By-Product  Plant  Equipment  (Labor). 

691.  Maintenance  of  By-Product  Plant  Equipment  (Sundries). 

Charge  these  accounts  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  apparatus  used  for  the  pro- 
duction of  by-product. 

692.  Maintenance  of  Coal  and  Ash  Handling  Equipment  (La- 

bor). 

693.  Maintenance  of  Coal  and  Ash  Handling  Equipment  (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  coal  and  ash  conveyors  in  the 
power  gas  production  plant,  embracing  trolley  and  cable 
towers,  crushers,  belt  links,  wheels,  chutes  and  gates,  con- 
veyor cars,  winches,  motors,  buckets,  shafts,  chains,  etc. 

Note: — Maintenance  of  coal  handling  equipment  used 
for  unloading  and  handling  fuel  for  storage  should  not  be 
charged  to  this  account  but  to  Account  80S. 

694.  Maintenance  of  Water  Purification  Equipment  (Labor). 

695.  Maintenance  of  Water  Purification  Equipment  (Sundries). 

Charge  these  accounts  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  water  purification  equipment. 


696 
697 
698 
699 
700 
701 
702 
703 
704 
705 

696.  Maintenance   of  Gas   Producer   Plant  Buildings,  Fixtures 

and  Grounds  (Labor). 

697.  Maintenance   of  Gas  Producer  Plant   Buildings,   Fixtures 

and  Grounds  (Sundries). 

Charge  to  this  account  the  expense  of  all  labor  and  ma- 
terial incurred  in  repairs  to  buildings,  fixtures  and  grounds, 
including  permanent  foundations  for  apparatus,  used  exclu- 
sively for  the  production  of  power  gas  to  be  used  in  the  gen- 
eration of  electric  energy.  If  the  gas  producer  apparatus 
is  housed  in  one  of  the  general  power  plant  buildings,  the 
repairs  to  such  buildings,  fixtures  and  grounds  will  be  ap- 
portioned so  as  to  charge  to  this  account  the  proper  propor- 
tion of  the  total  cost  of  repairs  to  such  jointly  occupied 
buildings. 

Note: — Repairs  to  scales  used  for  weighing  fuel  for 
storage  should  not  be  charged  to  this  account  but  to  Ac- 
count 805. 

698.  Maintenance  of  By-Product  Plant  Buildings,  Fixtures  and 

Grounds  (Labor). 

699.  Maintenance  of  By-Product  Plant  Buildings,  Fixtures  and 

Grounds  (Sundries). 

Charge  these  accounts  with  the  expense  of  all  labor  and 

material  incurred  in  repairs  to  buildings  used  exclusively  for 

the  production  of  by-products. 
700. 
701. 
702. 
703. 
704. 
705. 


145 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

ELECTRIC  GENERATION-GAS  POWER,  ACCOUNTS 
NUMBERED  706-730. 

706 

707 
708 

706.  Prime  Mover  Plant  Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence 
of  the  gas  power  generating  plant.  This  account  includes 
the  salaries  of  the  superintendent  of  power  plant,  chemists 
at  plant,  draftsmen,  foremen  and  all  clerical  help  upon  rec- 
ords and  accounts  pertaining  to  gas  power  generation, 
whether  at  the  general  office  or  at  the  plants.  Charge  also 
with  the  proportion  of  the  salaries  of  the  engineering  staff 
assignable  to  the  gas  power  plai.t.  Exclude  maintenance 
labor. 

Note: — If  energy  is  also  generated  by  steam  power  or 
by  hydraulic  power,  the  total  cost  of  superintendence  at 
the  station  will  be  apportioned  over  the  corresponding 
Superintendence  accounts. 

707.  Prime  Mover  Operating  Labor. 

Charge  to  this  account  the  cost  of  labor  operating  gas 
prime  mover  equipment.  This  includes  such  labor  as  that 
of  chief  engineers  and  assistants,  engineers,  oilers,  wipers, 
machinists  and  all  other  employes  whose  duties  concern 
the  operation  of  the  eas  power  prime  movers.  Exclude 
maintenance  labor. 

708.  Prime  Mover  Plant  Electrical  Operating  Labor. 

Charge  to  this  account  all  labor  in  connection  with  the 
operation  of  electric  apparatus  and  devices  driven  by  gas 
power,  beginning  with  the  generators  directly  connected 
or  belted  to  the  prime  movers,  and  including  the  power 
plant  switchboards,  feeders,  'terminal  board  and  to  where 
the  electric  current  leaves  the  power  plant  switchboard  for 
the  transmission  or  distribution  system.  This  account  in- 
cludes the  salaries  of  system  operators  or  load  dispatchers, 
foremen  over  regulators,  regulators  and  assistants,  generator 
attendants,  switchboard  attendants,  brush  men,  electric 
wipers  and  power  plant  wire  men.  and  all  other  employes 
whose  duties  are  the  operation  of  the  gas  power  plant 
electrical  equipment.     Exclude  maintenance  labor. 

Note: — If  energy  is  also  generated  by  steam  power  or 
hydraulic  power,  or  both,  and  electrical  apparatus  is  attended 
jointly  by  the  station  electrical  labor,  such  labor  will  be  pro- 
perly apportioned  over  the  respective  classes  of  Power  ac 
counts. 

146 


709 
710 
711 
712 
713 

709.  Prime  Mover  Plant  Miscellaneous  Operating  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all 
employes  in  and  about  the  gas  power  generating  plant  en- 
gaged in  operating  the  plant,  including  watchmen,  labor, 
cleaning  buildings  and  yards,  janitors,  messengers  and  gen- 
eral labor  not  chargeable  to  any  of  the  foregoing  gas  power 
plant  operating  labor  accounts.     Exclude  maintenance  labor. 

Note: — If  energy  is  also  generated  at  the  station  by 
other  than  gas  power,  labor  charges  jointly  incurred  will  be 
apportioned  accordingly  over  the  appropriate  classes  of 
Power  accounts 

710.  Power  Gas  Produced  (Accounts  676-705). 

The  total  expense  of  producing  power  gas  is  to  be  de- 
termined through  a  seperate  group  of  accounts  referred  to 
as  the  Power  Gas  Production  Apportionment  Account. 
Where  a  company  is  operating  but  one  utility  or  service 
from  its  producer  gas  plant,  the  details  of  the  cost  of  such 
gas  will  appear  in  the  Power  Gas  Production  Apportion- 
ment account,  and  the  total  of  that  group  will  be  carried  to 
this  account  in  the  Power  group  of  accounts  and  so  shown 
in  the  annual  report  to  the  Railroad  Commission.  Where, 
however,  two  or  more  utilities  or  services  are  making  a  de 
mand  for  gas  upon  the  same  gas  producer  equipment,  the 
total  cost  of  producing  such  gas  will  be  apportioned  over 
the  departments  so  using  the  producer  gas  equipment  and 
the  apportioned  share  of  gas  expense  incurred  for  the  benefit 
of  the  gas  power  generation  of  electric  energy  will  be  carried 
to  this  account. 

711.  Power  Gas  Purchased. 

Charge  this  account  with  the  cost  of  all  gas  purchased 
for  the  operation  of  gas  prime  movers  in  the  generation  of 
electric  energy  by  gas  power.  This  account  should  be  so 
kept  as  to  indicate  the  name  of  the  company  from  which 
such  gas  was  purchased,  the  amount  purchased  and  the 
terms  under  which  it  was  purchased. 

712.  Water  for  Cooling  Prime  Movers. 

Charge  this  account  with  the  cost  of  all  water  used  and 
expenses  incurred  in  connection  therewith  for  cooling  gas 
prime  movers. 

713.  Prime  Mover  Plant  Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  gas 
prime  movers  and  machinery  connected  therewith  in  the 
gas  power  generation  plant  of  the  electric  utility  and  also 
of  lubricants  used  on  electric  apparatus  driven  by  gas  power. 
This  includes  cylinder  oil,  machine  oil,  dynamo  oil,  graphite 
and  other  lubricants,  but  does  not  include  transformer  oil, 
wagon  grease  or  oil  for  lanterns. 

147 


714 
715 
716 
717 
718 
719 

714.  Prime  Mover  Plant  Tools. 

Charge  this  account  with  all  prime  mover  plant  hand 
tools,  implements  or  appliances,  used  in  connection  with 
electric  generation  by  gas  power. 

715.  Prime  Mover  Plant  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  ex- 
penses incurred  in  generating  electric  energy  by  gas  power 
and  not  chargeable  to  any  of  the  preceding  accounts.  This 
includes  such  items  as  waste,  packing,  wipers,  gas  and 
electricity  for  lighting,  heating  and  cleaning  station  labora- 
tory apparatus  and  supplies,  ice,  water  for  general  use  and 
fire  protection,  and  items  of  similar  nature.  Charge  also 
with  stationery,  telephones,  etc.,  if  it  is  desired  to  distribute 
such  expenses. 

Note: — Where  current  is  also  generated  at  the  station 
by  steam  or  hydraulic  power,  the  total  cost  of  the  miscell- 
aneous supplies  and  expenses  as  herein  enumerated  will  be 
apportioned  over  the  respective  classes  of  Power  accounts. 

716.  Maintenance  of  Prime  Movers  (Labor). 

717.  Maintenance  of  Prime  Movers  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

To  this  account  shall  be  charged  the  expense  of  all  la- 
bor and  supplies  incurred  in  repairing  gas  engines  and  tur- 
bines devoted  to  the  production  of  electric  energy,  including 
inlet  valves,  governors,  ignition  and  starting  apparatus.  The 
maintenance  of  power  transmission  apparatus  as  shafts, 
belts,  etc.,  will  not  be  charged  to  this  account. 

718.  Maintenance  of  Prime  Mover  Auxiliary  Equipment  (La- 

bor). 

719.  Maintenance  of  Prime  Mover  Auxiliary  Equipment  (Sun- 

dries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
supplies  incurred  in  repairs  to  auxiliary  equipment  in  the 
gas  power  generating  plant,  including  power  transmission 
equipment  such  as  shafting,  belting,  rope  and  cable  drives, 
clutches,  pulleys  and  idler  wheels,  motors,  hoists,  cranes, 
blacksmiths'  and  machinists'  tools  and  all  other  gas  power 
plant  accessory  equipment  other  than  hand  tools,  the  cost 
of  which  i3  to  be  included  in  operating  expenses. 

Note: — Where  electric  energy  is  also  generated  at  the 
same  plant  by  steam  or  hydraulic  power,  repairs  to  auxiliary 

148 


720 
721 
722 
723 
724 

equipment  operated  for  the  joint  benefit  of  all  methods  of 
current  generation  will  be  apportioned  over  the  respective 
classes  of  Power  accounts. 

720.  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Labor). 

721.  Maintenance    of    Generators    and    Auxiliary    Generating 

Equipment  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification., are  as  follows: — 

Charge  this  account  with  the  expense  of  repairing  gen- 
erators, alternators  and  other  electric  generating  apparatus 
driven  by  gas  power  and  with  repairs  to  rotaries  and  motor- 
generator  sets,  exciters,  etc.,  when  not  installed  in  connec- 
tion with  the  transmission  system. 

722.  Maintenance  of  Auxiliary  Electrical  Equipment  (Labor). 

723.  Maintenance  of  Auxiliary  Electrical  Equipment  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and  sup- 
plies incurred  in  repairing  electrical  apparatus  at  the  gas 
power  generating  plant  not  included  in  the  account  Main- 
tenance of  Generators.  This  includes  bus-bars,  regulators, 
cables,  switchboards  and  other  power  plant  electrical  equip- 
ment such  as  circuit  breakers,  switches,  ammeters,  volt- 
meters, wattmeters,  etc.,  together  with  their  special  founda- 
tions and  settings  and  terminal  board.  The  maintenance 
of  special  high  tension  transmission  equipment  at  the  gas 
power  generating  plant  such  as  high  tension  bus-bars,  high 
tension  switchboards,  high  tension  lightning  arresters,  high 
tension  potential  transformers,  high  tension  reactive  coils, 
high  tension  choke  coils,  high  tension  grounding  devices  and 
resistances,  high  tension  raising  and  lowering  transformers, 
etc.,  will  also  be  charged  to  this  account.  The  maintenance  of 
wiring  for  lighting  the  power  plant  will  not  be  charged  to 
this  account,  but  to  the  account  Maintenance  of  Power  Plant 
Buildings,  Fixtures  and  Grounds. 

Note: — If  current  is  also  generated  at  the  station  by 
steam  power  or  hydraulic  power  or  both,  the  maintenance 
of  all  apparatus  used  jointly  for  current  generated  by  the 
respective  methods  will  be  apportioned  over  the  appropriate 
maintenance  accounts  in  the  respective  groups  of  Power  ac- 
counts. 

724.  Maintenance   of   Prime   Mover   Plant   Buildings,  Fixtures 

Grounds  (Labor). 

149 


725 
726 
727 
728 
729 
730 

732 

725.     Maintenance   of   Prime   Mover   Plant   Buildings,   Fixtures 
and  Grounds  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  buildings  and  structures,  in- 
cluding permanent  foundations  for  apparatus,  used  exclu- 
sively for  the  generation  of  electric  energy  by  gas  power, 
and  out-buildings,  tool  houses,  etc. 

Note: — If  current  is  also  generated  in  the  same  general 
buildings  and  structures  by  steam  power  or  hydraulic  power 
or  both,  the  maintenance  of  buildings,  fixtures  and  grounds 
used  'ointly  will  be  apportioned  over  the  appropriate  Main- 
tenance accounts  in  the  respective  groups  of  Power  ac- 
counts. 

Note: — Maintenance  of  docks  and  wharves  and  main- 
tenance of  coal  sheds  used  in  connection  with  handling  or 
storing  "Fuel  Stock"  should  not  be  charged  to  this  account 
but  to  'Account  556. 

726. 

727. 

728. 

729. 

730. 

731.  Electric    Current   Exchanged    (Between   Plants — Debit   in 

black,  Credit  in  red). 

Where  electric  current  is  exchanged  between  plants  of 
the  same  Company  the  amount  and  value  of  the  current  rec- 
eived should  show  as  a  debit  in  black  in  the  accounts  of  the 
plant  receiving  the  current  and  as  a  credit  in  red  in  the  ac- 
counts of  the  plant  sending  out  the  current.  The  price  per 
switch  board  K.  W.  H.  at  which  electric  current  exchanged 
between  plants  is  to  be  debited  and  credited  will  be  on  the 
basis  of  a  fixed  price  to  be  determined. 

732.  Electric  Current  Purchased   (In  Lieu  of  Electric  Current 

Generated). 

Charge  this  account  with  the  cost  of  all  electric  current 
purchased  for  the  purpose  of  re-distribution  and  sale.  Sub- 
accounts are  to  be  opened  with  each  company  or  individual 
from  whom  such  current  is  purchased,  the  account  showing 
the  name  of  the  selling  company  or  individual,  the  amount 
of  current  in  kilowatt  hours  purchased,  the  rate  per  kilowatt 
hour  and  the  total  cost  of  such  current,  which  details  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 

150 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

TRANSFORMATION,  ACCOUNTS  NUMBERED  733-740. 

L  733 

734 
735 
736 
737 
738 

733.  Sub  Station  and  Transformer  Station  Operating  Labor. 

Charge  to  this  account  the  cost  of  all  operating  labor 
employed  in  the  superintendence  and  operation  of  sub-sta- 
tions and  transformer  stations,  including  salaries  and  wages 
of  regulators,  brushmen  and  other  employes  engaged  in 
operating  the  electric  equipment,  also  the  wages  of  clerks, 
janitors,  watchmen,  etc.,  at  such  sub-stations  and  transfor- 
mer stations. 

734.  Sub   Station  and  Transformer   Station   Supplies   and  Ex- 

penses. 

Charge  this  account  with  the  cost  of  all  operating  sup- 
plies consumed  and  expenses  incurred  in  connection  with 
the  operation  of  sub-stations  and  transformer  stations,  such 
as  rent,  light,  heat,  hand  tools,  waste,  wipers  and  similar 
items.  Charge  also  with  the  cost  of  telephones,  stationery, 
etc;,  if  it  is  desired  to  distribute  such  expenses. 

735.  Maintenance    of    Sub    Station    and    Transformer    Station 

Equipment  (Labor). 

736.  Maintenance    of    Sub    Station    and    Transformer    Station 

Equipment  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  to  this  account  the  expense  of  all  labor  and  ma- 
terial incurred  in  repairing  apparatus  in  the  sub-stations  and 
transformer  stations,  including  transformers,  boosters,  ro- 
tary converters,  motor-generator  sets,  station  cables,  switch- 
boards and  instruments,  station  tcrminel  boards,  etc. 

Note: — This  account  does  not  include  the  cost  of  repair- 
ing storage  battery  equipment. 

737.  Maintenance    of    Sub    Station    and    Transformer    Station 

Buildings,  Fixtures  and  Grounds  (Labor). 

738.  Maintenance    of    Sub    Station    and    Transformer    Station 

Buildings,  Fixtures  and  Grounds  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

151 


739 

740 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  .sub-station  and  transformer 
station  buildings,  fixtures  and  grounds,  together  with  all 
permanent  fixtures  therein  and  appurtenant  thereto,  includ- 
ing work  on  streets,  drives,  sidewalks,  vaults,  pits,  sheds 
and  permanent  foundations  of  apparatus. 

739. 

740. 


152 


TEXT  COVERING  INSTRUCTIONS  REGARDING 
CHARGES  AND  CREDITS  TO  POWER  ACCOUNTS. 

STORAGE,  ACCOUNTS  NUMBERED  741-750. 

741 

742 
743 
744 
745 
746 
747 
748 
749 
750 

741.  Storage  Battery  Operating  Labor. 

Charge  this  account  with  the  cost  of  all  operating  labor 
employed  in  the  superintendence  and  operation  of  storage 
batteries,  including  wages  of  clerks,  inspectors,  testers,  bat- 
tery men,  etc.,  and  labor  incident  to  the  operation  of 
boosters.  Exclude  maintenance  labor. 

742.  Storage  Battery  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  storage  battery 
operating  supplies  and  expenses,  embracing  such  items  as 
acid  and  distilled  water  used  in  the  storage  battery  cells, 
soda,  sponges,  brooms,  waste,  rags,  hydrometers,  thermom- 
eters, automatic  cell  fillers,  brushes  for  boosters  and  com- 
pensators,  etc.       Exclude   maintenance   supplies. 

743.  Maintenance  of  Storage  Battery  Equipment  (Labor). 

744.  Maintenance  of  Storage  Battery  Equipment  (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

Charge  this  account  with  the  expense  of  all  labor  and 
material  incurred  in  repairing  storage  battery  equipment,  as 
storage  battery  tanks,  switches,  regulating  apparatus, 
boosters,  compensators,  renewal  of  worn  out  cells,  includ- 
ing diaphragms,  negative  and  positive  plates,  lead  in  strip, 
spelter,  dry  boards,  tin  bands,  sheet  lead,  glass  plates,  glass 
covers,  hvdrogen  generators,  jumpers,  clamps,  lamp  black 
and  items  of  a  similar  nature. 

745.  Maintenance  of  Storage  Battery  Buildings,  Fixtures  and 

Grounds   (Labor). 

746.  Maintenance  of  Storage  Battery  Buildings,  Fixtures  and 

Grounds   (Sundries). 

Instructions  regarding  charges  and  credits  to  these  ac- 
counts, in  conformity  with  Wisconsin  Commission  Clas- 
sification, are  as  follows: — 

153 


Charge  to  this  account  the  expense  of  all  labor  and  ma- 
terial incurred  in  repairing  buildings,  fixtures  and  grounds 
used  exclusively  for  storage  battery  purposes.  If  the  storage 
battery  is  housed  in  one  of  the  general  power  plant  build- 
ings or  in  the  sub-station  or  transformer  station  buildings, 
the  repairs  to  such  buildings,  fixtures  and  grounds  -vill  be 
apportioned  so  as  to  charge  to  this  account  the  proper  pro- 
portion of  the  total  cost  of  repairs  to  such  jointly  occupied 
buildings. 

747. 

748. 

749. 

750. 


154     * 


CONDENSED  INCOME  ACCOUNT. 

Operating  Revenues. 

Operating  Expenses. 

Maintenance  (Reserve  Credit). 

Depreciation   (Reserve  Credit). 

Contingencies   (Extraordinary). 

Taxes. 

Net  Operating  Revenues. 

Non-Operating  Revenues. 

Gross  Income. 

Interest  Charges. 

Sinking  Fund  Charges. 

Miscellaneous  Charges. 

Net  Income. 

Preferred  Stock  Dividends. 

Common  Stock  Dividends. 

Surplus. 

%  Per  Annum  Earned  on  Common  Stock. 


155 


CONDENSED   BALANCE   SHEET. 


ASSETS. 

Property  and  Plant — General  Account. 

Capital  Expenditures  Current  Fiscal  Year. 

Treasury  Stock. 

Treasury  Bonds. 

Stocks  and  Bonds  of  Other  Companies. 

Sundry  Investments. 

Reserve,  Sinking  and  Special  Fund  Assets. 

Cash. 

Notes  and  Bills  Receivable. 

Accounts  Receivable. 

Material  and  Supplies. 

Sundry  Current  Assets. 

Prepaid  Accounts. 

Open  Accounts, 

Income  Account  Current  Fiscal  Year — Deficit. 

Profit  and  Loss— Loss. 

LIABILITIES. 

Capital  Stock — Preferred. 

Capital  Stock — Common. 

Funded  Debt. 

Mortgage  Liabilities. 

Notes  and  Bills  Payable. 

Accounts  Payable — Pay  Rolls  and  Vouchers. 

Matured  Interest  Unpaid. 

Dividends  Unpaid. 

Deposits. 

Sundry  Current  Liabilities. 

Taxes  Accrued. 

Interest  Accrued. 

Dividends  Accrued. 

Sundry  Accrued  Liabilities. 

Open  Accounts. 

Reserve,  Sinking  and  Special  Fund  Liabilities. 

Income  Account  Current  Fiscal  Year — Surplus. 

Profit  and  Loss — Profit. 


156 


STATISTICS. 

RAILWAY  DEPARTMENT  STATISTICS. 

Table  of  Percentages. 

%  Current  Ordinary  Operating  Expenses  to  Operating  Rev- 
enues. 
%  Maintenance  Reserve  to  Operating  Revenues. 
%  Depreciation  Reserve  to  Operating  Revenues. 
%  Contingencies  (Extraordinary)  to  Operating  Revenues. 
%  Taxes  to  Operating  Revenues. 
%  Interest  Charges  to  Operating  Revenues. 
%  Sinking  Fund  Charges  to  Onerating  Revenues. 
%  Miscellaneous  Charges  to  Operating  Revenues. 
%  Net  Income  to  Operating  Revenues. 

100% 
%  Net  Income  to  Common  Stock  Available  for  Dividends 

(Per  Annum). 
%  Operating  Revenues  to  Capitalization  (Per  Annum). 

General  Statistics. 

Trackage  (Average  Miles  of  Single  Track  Operated — Rev- 
enue Only). 

Operating  Revenues  Per  Mile  of  Single  Track. 

Current  Ordinary  Operating  Expenses  .(Accounts  1-562) 
Per  Mile  Single  Track. 

Total  Operating  Expenses  (Accounts  1-594)  Per  Mile  Single 
Track. 

Car  Miles. 

Operating  Revenues  Per  Car  Mile. 

Current  Ordinary  Operating  Expenses  (Accounts  1-562)  Per 
Car  Mile. 

Total  Operating  Expenses  (Accounts  1-594)  Per  Car  Mile. 

Car  Hours. 

Operating  Revenues  Per  Car  Hour. 

Current  Ordinary  Operating  Expenses  (Accounts  1-562) 
Per  Car  Hour. 

Total  Operating  Expenses  (Accounts  1-594)  Per  Car  Hour. 

Revenue  Passengers. 

Free  Passengers  (Exclusive  of  Badge  Passengers). 

Transfer    Passengers. 

Total   Passengers. 

%  Ticket  Revenue  Passengers  to  Total  Revenue  Passengers. 

%  Transfer  Passengers  to  Revenue  Passengers. 

%  Transfer  Passengers  to  Total  Passengers. 

Average  Fare  Per  Revenue  Passenger  (Excluding  Trans- 
fers). 

Average  Fare  Per  Revenue  Passenger  (Including  Trans- 
fers). 

Current  Ordinary  Operating  Expenses  (Accounts  1-562)  Per 
Revenue  Passenger. 

157 


Total  Operating  Expenses  (Accounts  1-594)  Per  Revenue 
Tassenger. 

Population  Served. 

Population  Served  Per  Mile  of  Single  Track. 

Average  Rides  per  Capita  of  Population  Served  Per  Annum. 

Average  Revenue  Per  Capita  of  Population  Served  Per  An- 
num. 

Average  Maxium  Number  of  Cars  Operated  Per  Day. 

Average  Car  Hours  Per  Car  Per  Day. 

Average  Car  Miles  Per  Car  Per  Day. 

Average  K.  W.  H.  Consumption  of  Current  Per  Car  Mile. 

Average  Cost  of  Electric  Current  Per  K.  W.  H.  (Generated 
and  Purchased). 

%  Operating  Pay  Rolls  to  Operating  Revenues. 

%  Current  Ordinary  Maintenance  Charges  to  Operating 
Revenues. 


LIGHTING  DEPARTMENT  STATISTICS. 

Table  of  Percentages. 

%  Current  Ordinary  Operating  Expenses  to  Operating  Rev 

enues. 
%  Maintenance  Reserve  to  Operating  Revenues. 
%  Depreciation  Reserve  to  Operating  Revenues. 
%  Contingencies  (Extraordinary)  to  Operating  Revenues. 
%  Taxes  to  Operating  Revenues. 
%  Interest  Charges  to  Operating  Revenues. 
%  Sinking  Fund  Charges  to  Operating  Revenues. 
%  Miscellaneous  Charges  to  Operating  Revenues. 
%  Net  Income  to  Operating  Revenues.  


.100% 
%  Net  Income  to  Common  Stock  Available  for  Dividends 

(Per  Annum). 
%  Operating  Revenues  to  Capitalization  (Per  Annum). 

General  Statistics. 

Miles,  Wire  and  Cables  (Lineal  Miles). 

Connected  Incandescent  Lamps. 

Connected  Nernst  Lamps. 

Connected  Arc  Lamps. 

Connected  H.  P.  in  Motors. 

Total  Connected  Equivalent  in  16  C.  P.  Lamps. 

Total  Connected  Equivalent  in  K.  W.  Capacity. 

Meters   Installed    (End   of   Month). 

Customers  on  System  (End  of  Month). 

K.  W.  Power  Capacity  (Generated  and  Purchased). 

K.  W.  H.  Output   (Generated  and  Purchased). 

K.  W.   H.   Output  Sold. 

K.  W.  H.  Output  Unaccounted  For. 

K.  W.  H.  Output  Unaccounted  For  (Per  Cent). 

Lighting  Revenue  Per  K.  W.  H.  Sold. 

Current   Ordinary  Operating  Expenses    (Accounts   101-562) 

Per  K.  W.  H.  Sold. 
Total   Operating   Expenses    (Accounts   101-594)    Per   K.   W. 

H.  Sold. 
Population  Served. 

Population  Served   Per  Connected   K.  W.   Equivalent. 
Average  Lighting  Revenue  Per  Annum  Per  Connected    K 

W.  Equivalent. 
Average  Lighting  Revenue  Per  Customer  Per  Annum. 
Average  Lighting  Revenue  Per  Capita  of  Population  Served 

Per  Annum. 
Average  Cost  of  Electric  Current  Per  K.  W.  H.  (Generated 

and  Purchased. 
%  Operating  Pay  Rolls  to  Operating  Revenues. 
%    Current    Ordinary    Maintenance    Charges    to    Operating 

Revenues. 


159 


HEATING  DEPARTMENT  STATISTICS. 
Table  of  Percentages. 

%  Current  Ordinary  Operating  Expenses  to  Operating  Rev 

enues. 
%  Maintenance  Reserve  to  Operating  Revenues. 
%  Depreciation  Reserve  to  Operating  Revenues. 
%  Contingencies  (Extraordinary)  to  Operating  Revenues. 
%  Taxes  to  Operating  Revenues. 
%  Interest  Charges  to  Operating  Revenues. 
%  Sinking  Fund  Charges  to  Operating  Revenues. 
%  Miscellaneous  Charges  to  Operating  Revenues. 
%  Net  Income. to  Operating  Revenues. 

10095 
%   Net  Income  to  Common  Stock  Available  for   Dividends 

(Per  Annum). 
%  Operating  Revenues  to  Capitalization  (Per  Annum). 

General  Statistics. 
Tunnels  (Feet). 
Tunnel  Mains  (Feet). 
Trench  Mains  (Feet). 
Services — Main  to  Lot  Line. 
Meters  Installed  (End  of  Month). 
Customers  on  System  (End  of  Month). 
Connected    Square   Feet  of  Radiation. 
Cubical,  Feet  Heated. 
Metered  Pounds  of  Steam  at  Plant. 
Metered    Pounds    of    Steam    Sold. 
Metered  Pounds  of  Steam  Unaccounted  For. 
Metered  Pounds  of  Steam  Unaccounted  For  (Per  Cent). 
Heating  Revenue  Per  M.  Pounds  Steam  Sold. 
Current   Ordinary  Operating   Expenses    (Accounts  201-562) 

Per  M.  Lbs.  Steam  Sold. 
Total     Operating     Expenses     (Accounts    201-594)     Per     M. 

Pounds  Steam  Sold. 
Population  Served. 

Population  Served  Per  Foot  of  Main. 

Average  Heating  Revenue  Per  Annum  Per  Foot  of  Main. 
Average  Heating  Revenue  Per  Customer  Per  Annum. 
Average  Heating  Revenue  Per  Capita  of  Population  Served 

Per  Annum. 
Average  Cost  of  Steam  Per  M.  Pounds  (Generated  and  Pur 

chased). 
%  Operating  Pay  Rolls  to  Operating_  Revenues. 

Current    C 

Revenues. 


GAS  DEPARTMENT  STATISTICS. 

Table  cf  Percentages. 

%  Current  Ordinary  Operating  Expenses  to  Operating  Rev 

enues. 
%  Maintenance  Reserve  to  Operating  Revenues. 
%  Depreciation  Reserve  to  Operating  Revenues. 
%  Contingencies  (Extraordinary)  to  Operating  Revenues. 
%  Taxes  to  Operating  Revenues. 
£      %  Interest  Charges  to  Operating  Revenues. 

%  Sinking  Fund  Charges  to  Operating  Revenues. 
%  Miscellaneous  Charges  to  Operating  Revenues. 
%  Net  Income  to  Operating  Revenues. 

100% 
%   Net  Income  to  Common  Stock   Available  for   Dividends 

(Per  Annum). 
%  Operating  Revenues  to  Capitalization  (Per  Annum). 

General  Statistics. 

Mains  (Miles). 

Services   (Feet). 

Number  of  Services. 

Meters  Installed  (End  of  Month). 

Customers  on  System  (End  of  Month). 

New  Appliances  Connected. 

Maximum  Daily  Production  Capacity  of  Plant  (M.  Cu.  Ft). 

Gas  Revenue   Per  M.  Cu.  Ft.  Sold. 

Current   Ordinary   Operating    Expenses    (Accounts  301-562) 

Per  M.  Cu.  Ft.  Gas  Sold. 
Total  Operating  Expenses   (Accounts  301-594)    Per   M.   Cu. 

Ft.  Gas  Sold. 
Population  Served. 

Population  Served  Per  Mile  of  Main. 
Average  Gas  Revenue  Per  Annum  Per  Mile  of  J.Iain. 
Average  Gas  Revenue  Per  Customer  Per  Annum. 
Average  Gas  Revenue  Per  Capita  of  Population  Served  Per 

Annum. 
%  Operating  Pay  Rolls  to  Operating  Revenues. 
%    Current    Ordinary    Maintenance    Charges    to    Operating 

Revenues. 

Gas  Holder  Stock— Input— Output  (M.  Cu.  Ft.). 

Gas  Holder  Stock  First  of  Month. 
Coal  Gas  Produced. 
Water  Gas  Produced. 
Gas  Purchased. 

Total. 
Gas  Used  by  Company. 
Gas  Sales. 

Gas  Unaccounted  For. 
Gas  Delivered  to  Mains. 
Gas  Holder  Stock  Last  of  Month. 

Total. 
Gas  Unaccounted  For  (Per  Cent). 

161 


Coal  Gas  Production  Statistics. 

Total  Production   (Cubic  Feet). 

Gross  Cost  of  Production  Per  M.  Cubic  Feet  Gas  Made. 

Value  of  Residuals  Produced  Per  M.  Cubic  Feet  Gas  Made. 

Net  Cost  of  Production  Per  M.  Cubic  Feet  Gas  Made. 

Coal  Carbonized  (Tons). 

Cubic  Feet  of  Gas  Made  Per  Pound  of  Coal  Carbonized. 

Average  Cost  Per  Ton  of  Coal  Carbonized. 

Value  of  Residuals  Produced  Per  Ton  of  Coal  Carbonized. 

Pounds.  Coal  Carbonized  Per  M.  Cubic  Feet  Gas  Made. 

Pounds.  Bench  Fuel  Used  Per  M.  Cubic  Feet  Gas  Made — 
Coal. 

Pounds.  Bench  Fuel  Used  Per  M.  Cubic  Feet  Gas  Made — 
'  Coke. 

Pounds  Coke  Residual  Produced   Per  Pound  of  Coal  Car- 
bonized. 

Gallons  Tar  Residual  Produced  Per  Pound  of  Coal  Carbon 
ized. 

Pounds   Ammonia   Residual    Produced    Per   Pound   of   Coal 
Carbonized. 

Maximum  Daily  Production  Capacity  of  Plant  (Cubic  Feet 
Gas). 

Average  Daily  Production  of  Plant  (Cubic  Feet  Gas). 

Per  Cent  of  Production  to  Capacity. 

Average  B.  T.  U.  Per  Pound  of  Coal. 

Averaere  B.  T.  U.  For  One  Cent. 

Water  Gas  Production  Statistics. 

Total  Production  (Cubic  Feet). 

Gross  Cost  of  Production  Per  M.  Cubic  Feet  Gas  Made. 

Value  of  Residuals  Produced  Per  M.  Cubic  Feet  Gas  Made. 

Net  Cost  of  Production  Per  M.  Cubic  Feet  Gas  Made. 

Pounds  Generator  Fuel  Used  Per  M.  Cubic  Feet  Gas  Made. 

Gallons  Enricher  Used  Per  M.  Cubic  Feet  Gas  Made. 

Cost  Per  Ton  of  Generator  Fuel — Coal. 

Cost   Per  Ton  of  Generator   Fuel — Coke. 

Cost  Per  Gallon  of  Enricher. 

Value   of  Residuals   Produced   Per  Ton   of   Generator   Fuel 

Used. 
Gallons  Tar  Residual  Produced  Per  Pound  Generator  Fuel 

Used. 
Maximum  Daily  Production  Capacity  of  Plant  (Cubic  Feet 

Gas). 
Average  Daily  Production  of  Plant  (Cubic  Feet  Gas). 
Per  Cent  of  Production  to  Capacity. 
Average  B.  T.  U.  Per  Pound  of  Coal. 
Average  B.  T.  U.  For  One  Cent. 

Purchased  Gas  Statistics. 

Total  Purchased  (Cubic  Feet). 

Average  Amount  Purchased  Per  Day   (Cubic  Feet). 
Maximum  Amount  Purchased  in  Any  One  Day  (Cubic  Feet) 
Minimum  Amount  Purchased  in  Any  One  Day  (Cubic  Feet). 
Average  Price  Paid  Per  M.  Cubic  Feet  Gas  Purchased. 


NEW  BOOKS,  REPORTS  AND  FORMS  REQUIRED. 

GENERAL  BOOKS. 

(1)  General  Ledger. 

(2)  General  Journal. 

(3)  Cash  Book. 

(4)  Voucher  Register. 

(5)  Customers'  Ledgers. 

SUBSIDIARY    BOOKS. 

(1)  Operating  Expense  Accounts. 

(2)  Power  Accounts. 

(3)  Special  Accounts. 

(4)  Residual    Stock    Expense    Accounts,  (Special    ruled    blank 

distribution  sheets.) 

(5)  Work  Orders. 

(6)  Capital   Expenditure  Accounts,   (Special  ruled  blank  dis- 

tribution sheets.) 

(7)  Reserve  Fund  Expenditure  Accounts. ( Special  ruled  blank 

distribution  sheets.) 

(8)  Stock  Accounts  (Special   ruled   blank   distribution    sheets) 

(9)  Income  Accounts  (Special  ruled  blank  distribution  sheets) 

REPORTS. 

(1)  Condensed  Income  Account  and  Balance  Sheet. 

(2)  Detailed   Income   Account,    Balance   Sheet   and   Statistics 

(3)  Power  Plant  Report. 

(4)  Transformation    Plant   Report    (Sub    Station   and   Trans- 

former Stations.) 

(5)  Lighting  Department  Report. 

(6)  Gas  Works  Report. 

*(7)     Departmental   Operating   Expense  Accounts   Reports    (T. 
M.  E.  R.  &  L.  Co.) 

(8)  Disposition  of  Earnings  Per  Unit. 

(9)  Special  Accounts   Report   (Typewritten   Form.) 

(10)  Residual   Stock   Expense   Accounts   Report    (Typewritten 

Form.) 

(11)  Claim  Department  Report  (Old  Form.) 

(12)  Work  Order  Report   (Typewritten   Form.) 

FORMS. 

(1)  Schedule   of  Journal    Entries    (Typewritten    Form.) 

(2)  Voucher  Backs. 

(3)  Employes'  Daily  Time  Slips. 

(4)  Departmental    Distribution    of   Time    Sheets. 

*Way,  Lighting,  Rolling  Stock.  Transportation,  Heating.  Power 
Plants. 

153 


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£  4-35| 


■> 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


